Shalom, Based on the teachings of the holy book of Zohar and the teachings of the holy Ari'Zal (Rabbi Isaac Luria) we know that we all have to return to this world many times in reincarnations to complete all 613 Mitzvot in three levels of work which are thought, speech and action. If Chas Ve'Shalom a person can not move his/her body, most likely that person already completed the level of action and all is remaining is for him/her to complete in the level of thought and speech. If the person is 100% paralyzed and can not think or speak, there is a good chance he/she has a very high soul that does not really need to perform Mitzvot. Of course this is not 100%, as no one really knows G-ds will and why things happen, we can only assume in this case that this is the situation. All the best, Rabbi Alon Anava