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 a sin, a breaking of God’s Law. It is also an emotional state as well as 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).