Guilt is being responsible for and accountable for an offense. Biblically, it is the state of being under a present or pending consequence due to sin, a breaking of God’s Law. It is also an emotional state as well as a legal condition. Guilt feelings are used by the Holy Spirit to inform the sinner of broken fellowship with God (Isaiah 59:2, John 16:8). Because of our guilt before God, we need reconciliation (Rom. 5:6-9).