I am a body of feelings, species memories, and many varieties of knowledge. But I am not densified into the 3D spectrum of vibrations. My reality is just as legitimate as you dwellers in physical bodies. I continue to feel, as do humans who focus consciousness into non-physical realms. There is nothing to feel guilty about in connection with inhabiting a physical body.
Guilt is a feeling that is taught according to precepts embodied by different cultures.
Originally guilt was associated with loss of the physical vehicle. When spirits first arrived upon planet Earth and were learning to negotiate density in 3D form, they often relinquished the body's use simply because of their naive fearless. Accordingly, a protective matrix was then woven into the DNA strand to warn beings that they were endangering their physical vehicle. Fear and guilt were synonymous. Some cultures attach guilt with running away from home, or getting into debt, or engaging in unmarried sex.