The man who carries on an act of impurity is not simply breaking a human code, nor even sinning against the God who at some time in the past gave him the gift of the Spirit. He is sinning against the God who is present at that moment, against One who continually gives the Spirit. The impure act is an act of despite against God’s good gift at the very moment it is being proffered… This sin is seen in its true light only when it is seen as a preference for impurity rather than a Spirit who is holy.
Leon Morris