http://revach.net/article.php?id=4058

Section: Parshas HaShavua   Category: Quick Vort
Parshas Nitzavim: Maharal Tzintz - No More Passing The Buck!
"Ki Es Asher Yeshno Po... V'Eis Asher Einenu Po" (Nitzavim 29:14).  Hashem enters a covenant with all those that are presently here and even those who are not.  Rashi says this means future generations.

The Maharal Tzintz says that this is a Remez to the gemara in Sanhedrin (91a).  After a person dies, Hashem calls his body to din for all its aveiros.  The body says, "what do you want from me, from the moment the neshama left me I've been lying here powerless.  Obviously the aveiros were the neshama's fault."  The neshama is them called and it says, "it must be the body's fault because ever since the neshama was released it has been flying around harmlessly like a bird."  So then Hashem takes the neshama puts it back into the body and makes them stand trial together.  Now there is no excuses.

The Torah tells us that Hashem has not only entered a covenant with the body who is standing here today, but also with the neshama which you cannot see standing here today.  They will both be thrown together and there won't be any excuses.