Godly sorrow is ingenious. It is sorrow for the offense rather than for the punishment. God’s law has been infringed, his love abused. This melts the soul in tears. A man may be sorry, yet not repent, as a thief is sorry when he is taken, not because he stole, but because he has to pay the penalty. … “My sin is ever before me” (Ps. 51:3); David does not say, “The sword threatened is ever before me,” but “my sin.” O that I should offend so good a God, that I should grieve my Comforter! This breaks my heart!
– Thomas Watson –
from The Doctrine of Repentance, 1668