They shall give an account to God. When we hand over our case to God like that, our judicial sentiment cries out for some assurance that justice will be done. Nothing will be swept under the rug. Nothing will be forgotten. And the judge will be God.
Death is no escape for the sinner.
The evil deed may be long forgotten by men. The repentance, which was never carried through, may be forgotten by men. Death may have come after a long and comfortable life of sin. But then comes judgment before the all-remembering God. He will judge justly the living and the dead.