For godly grief produces a repentance that leads to salvation without regret. 2 Corinthians 7:10
State your sin clearly, without excuse or evasion
Spiritual mourning is not feeling a general sense of failure. The hypocrite may admit he’s a sinner, but he never gets down to naming a single actual sin. Spiritual mourning has a clear focus and mourns over specific sins.
Also, sin is an offense against God. David acknowledged this: “Against you, you only, have I sinned” (Psa. 51:4). There is no such thing as a small sin against a great God.
Weigh what this sin has done to you
David cried, “My sin is ever before me” (Psa. 51:3). Think about the life of holiness to which God has called you. Think of what you might have been if this sin had not held you back. Reflect on how it has dampened your worship, dulled your testimony, kept you at a distance from God, and stolen time from your life. Look at what this sin is costing you.
Recognize what this sin has done to others
Nobody sins to himself or herself alone. The people around you are all affected by your sin, even if it remains unknown to them. If nothing else, your sin makes you less, and that robs others of what they might have received from you.
Consider what your sin did to Christ and what Christ has done for you
Jesus did not hang on the cross for sins in general, but for particular sins with names, dates, and faces on them. But there’s more to see than what your sin did to Jesus. You can also see how much you are loved. You have been sinning against Christ, and what does He do? He bears your sins in His body on the tree. A glimpse of the love of Christ will do more to strengthen you in your battle against sin than any commitment or discipline.
Why is it tempting to minimize your sins? What will be lost if you do?