Charles Finney addresses the grave nature of impenitence, emphasizing that it is not merely the absence of repentance but an active state of self-seeking and self-exaltation. He explains that impenitence involves a complete devotion to self, where individuals prioritize their own gratification over God's will, leading to a profound guilt that increases with the light they resist. Finney warns that the guilt of impenitent individuals is proportionate to the knowledge and truth they have rejected, making them more culpable than those with less exposure to divine truth. He illustrates that outward moral behavior does not equate to true repentance, as even seemingly virtuous actions can stem from selfish motives. Ultimately, he calls for a deep examination of one's heart to recognize the true nature of sin as impenitence towards God.