We have to give דין וחשבון. What is the difference?
דין is for our sins.
חשבון is the accounting we have to give for being punished. When we are punished it pains the שכינה. We are responsible for that and have to suffer the consequences.
Do mitzvos and the שכינה is "thrilled" and you receive שכר for receiving שכר. Do aveiros and the שכינה suffers because you are suffering which in turn causes more suffering.
[עפ"י דברי הגרי"מ חרל"פ זצ"ל]
