II Cor. 7:10 ... "Godly sorrow produces repentance leading to salvation, not to be regretted; but the sorrow of the world produces death." (NKJV)
After Paul had established a congregation of the Lord's church in Corinth, he stayed there a year and a half to build it up and strengthen it before going on to other fields of labor. It was not very long afterward, however, when he received reports that the young church was beset with many problems. So he wrote them a corrective epistle in which he warned them "not to associate with immoral people," (I Cor. 5:9), This epistle has not survived. Later, he received a report from the house of Chloe that "there are quarrels among you," (I Cor. 1:11). Paul responded with the epistle which has been preserved in the Bible as First Corinthians. Thereafter, something developed in the attitude of the Corinthians against Paul himself, perhaps involving slander against him as a true apostle. The strain was so great that he felt it best not to come to them in person lest a confrontation occur that might prevent a resolution to the problem. Therefore, he chose rather to write a third epistle, not preserved in the Bible, which is often called the "severe letter," (II Cor. 2:1-4). This he sent by Titus and then waited with great anxiety in Macedonia for his assistant to return with a report of its effect upon them. To his great relief and joy this severe letter had made a positive impression, thus reconciling the apostle and these rather difficult converts.
Paul rejoiced, not that he had produced great sorrow in them, but that the sorrow had led them to repent. He distinguished between two kinds of sorrow, "godly sorrow" and the "sorrow of the world." The first one leads to repentance, which in turn leads to salvation. The second type of sorrow leads to "death." Godly sorrow translates a phrase that conveys the idea of sorrow with a view toward God. The Corinthians came to realize that their offense toward Paul went ultimately unto God as well, as indeed every sin does. When David cried in Psa, 51:4, "Against You, You only, I have sinned," he did not mean that he had not sinned against Uriah, Bathsheba, the child of their adulterous union, and the nation which he governed. He simply meant that he understood that his sins were ultimately against God. When one realizes that his sins always reflect upon the honor of God, no matter against whom they might have been directed on the human level, he will be led into the kind of sorrow that leads to repentance. Repentance then activates an immediate cessation of sinning and the concerted effort to undo or negate the effects of the sin to the extent that such is possible. It is for this repentance that God waits before He extends forgiveness to the sinner. That forgiveness is the offender's salvation.
Worldly sorrow is nothing more than regret that one has been uncovered in deeds he has done that have resulted in pain to others. Worldly sorrow leads to death, not in the literal sense of the cessation of physical life, but rather in the sense of an alienation from God that precludes future reconciliation with Him. Judas Iscariot is a striking case of one who suffered worldly sorrow due to the atrocious sin he committed. He "repented" (Mat. 27:3), but it was no more than deep remorse over the enormity of what he had done. He saw, too late, that he had made himself the "son of perdition" (Jno. 17:12), alienated forever from God. In this vain sorrow he destroyed himself. Sin is too disastrous to react to it with sorrow that produces no more than embarrassment in being discovered or grief over the consequences it brings into your life. The only wise response is sorrow that confesses the offense against God, that produces thorough repentance, and that pleads the forgiveness of God. Such a person God will forgive and exalt to renewed, wholesome life, for there is the precious promise in Psa. 34:18, "The Lord is near to the brokenhearted, and saves those who are contrite in spirit."