(13) The sum of the matter, when all is said and done: Revere God and observe His commandments! For this applies to all Humanity [for this what it is to be Human]:
that God will call every creature to account for everything unknown,-s be it good or bad.
Who knows. As in, “Whoever knows, let him repent,” (as Rashi understands Jonah 3:9) One who understands, knows that “the spirit of man” ascends on high and stands in judgment, “while the spirit of the beast” descends to the earth, and does not have to give a justification and reckoning. [Therefore,] one must not behave like a beast that does not consider its actions.
DR: Rashi seems to understand the verse to say:
He who understands, knows that the spirit of man ascends on high while the spirit of the beast descends to the earth.
(3) Another explanation: But one sinner destroys a multitude of good. If Israel were half righteous and half wicked, and one person came and sinned and made [the wicked] the majority, the result would be that he weighed them all down to be guilty.