Hashem said the tzaddikim of Yerushalayim are not to be held accountable since their reproof would not have been heeded to. Why is this different than the typical case of reproof, where one who refrains from doing so is held accountable for the sins committed, although (from Hashem’s perspective) obviously the sin was going to happen in any case?
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We aren’t talking about knowing the future. Hashem is saying that, knowing their true desires, strengths, and seriousness, they will not listen. This is something that is possible for a human to know, too, as Tosafos points out.
When you refrain from giving Tochacha, Hashem knows that had you given that Tochacha the person would have listened.