IIRC, one who was sentenced to death is considered already dead (גברא קטילא)(San 85a, but exact source needed) (or is it only about losing his property?).

When G-d sentenced all 20-60 y.o. Jews to die in the wilderness: (Num 17,29):

בַּמִּדְבָּר הַזֶּה יִפְּלוּ פִגְרֵיכֶם וְכָל־פְּקֻדֵיכֶם לְכָל־מִסְפַּרְכֶם מִבֶּן עֶשְׂרִים שָׁנָה וָמָעְלָה אֲשֶׁר הֲלִינֹתֶם עָלָי׃

In this very wilderness shall your carcasses drop. Of all of you who were recorded in your various lists from the age of twenty years up, you who have muttered against Me

Shouldn't it automatically exempt them all from all Mitzvos as already dead? Or, because the generation was sentenced by G-d it has a different status?

If you have a source that my assumption is wrong, please let me know, I'll delete the question, don't just downvote.

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    It’s not a death sentence at all, it was just a decree that they wouldn’t reach Israel – Lages Aug 1 '19 at 14:48
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    Also following your logic as soon as a baby is born he’s destined to die so why should he fulfill the Mitzvos?l – Lages Aug 1 '19 at 14:48
  • @Lages I said sentenced, no baby is not sentenced to die any moment. It wasn't a Halacha to decree it was their judgment and death sentence. – Al Berko Aug 1 '19 at 14:51
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    @Lages Your assumption is incorrect. See Bemidbar 26:65 that explicitly says that G-d had told them that they would die in the desert. – DanF Aug 1 '19 at 14:53
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    I think the source you’re thinking of -re. dead man walking- is San. 85a – Oliver Aug 1 '19 at 15:13