Charles Finney emphasizes the gravity of sin in relation to the light and knowledge one possesses, arguing that the guilt of sin is measured by the degree of understanding of God's will and the value of the good that is rejected. He explains that moral obligation requires not only the intention but also the awareness of the consequences of one's choices, asserting that greater knowledge leads to greater guilt. Finney warns that those who have received the light of the gospel and yet remain impenitent bear a guilt far exceeding that of those in ignorance, as they knowingly reject the truth. He calls for a deep reflection on the implications of our moral choices and the urgent need for repentance in light of the knowledge we have received.