Tertullian

“ The guilt of both is common; common, too, is the Judge—God to wit; common, therefore, is withal the healing medicine of repentance. The source whence sins are named “spiritual” and “corporeal” is the fact that every sin is matter either of act or else of thought: so that what is in deed is “corporeal,” because a deed, like a body, is capable of being seen and touched; what is in the mind is “spiritual,” because spirit is neither seen nor handled: by which consideration is shown that sins not of deed only, but of will too, are to be shunned, and by repentance purged. ”

“ Is it for you to distinguish the acts of the flesh and the spirit, whose communion and conjunction in life, in death, and in resurrection, are so intimate, that “at that time” [4] they are equally raised up either for life or else for judgment; because, to wit, they have equally either sinned or lived innocently? ”