Godly sorrow is ingenuous. It is sorrow for the offence 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!
Taken from the book The Doctrine of Repentance by Thomas Watson 1668