Sforno on Exodus 32:33/ספורנו על שמות ל״ב:ל״ג

1מי אשר חטא לי אמחנו מספרי, the idea that I will wipe out the merits of those who have not sinned against Me in order that through your loss of these credits they may qualify for My forgiveness is a non starter. This would be a brand new system of justice. The system of reward and retribution I have practiced is based on the fact that the sinner would have to pay for his sin, while receiving reward for his good deeds. I do not recognise a system whereby sins can be offset against previously accumulated merits, or vice versa. If I do not recognise such trade-offs of the sins and good deeds of the same individual against one another, I most certainly will not allow the transfer of other people’s merits to wipe out the debit balance of a third party. As a result of these considerations, your proposal is not acceptable.