Charles Ellicott Commentary 2 Corinthians 7:10

"For godly sorrow worketh repentance unto salvation, [a repentance] which bringeth no regret: but the sorrow of the world worketh death." — 2 Corinthians 7:10 (ASV)

For godly sorrow.—Again we note the needless variation which is the easily besetting sin of the English version. Better, as before, the sorrow which is after the will of God.

Repentance to salvation not to be repented of.—Here the English effaces a distinction in the original. (See Note on Matthew 27:3.) Better, repentance to salvation, giving no matter for regret. The adjective, or adjectival phrase, may qualify either “repentance” or “salation.” The latter seems preferable.

But the sorrow of the world worketh death.—As contrasted with “salvation,” death must be taken in its widest sense. The mere sorrow of the world leads only to remorse and despair, to the death of a broken heart, possibly to suicide; in any case, to the loss of the true eternal life.