The voice of accusation is from the devil.

Revelation 12:10 “I heard a loud voice in heaven, saying, “Now the salvation, the power, and the Kingdom of our God, and the authority of his Christ has come; for the accuser of our brothers has been thrown down, who accuses them before our God day and night. “

How does the devil accuse the believer?

The devil used the law of Moses to accuse the Jews.

John 5:45 ““Don’t think that I will accuse you to the Father. There is one who accuses you, even Moses, on whom you have set your hope. “

The devil uses the conscience to accuse the Gentile.

Romans 2:14-15 “(for when Gentiles who don’t have the law do by nature the things of the law, these, not having the law, are a law to themselves, in that they show the work of the law written in their hearts, their conscience testifying with them, and their thoughts among themselves accusing or else excusing them)”

The devil shows all your mistakes and condemns you.

But what does the Holy Spirit tell us?
He does NOT accuse us….but He comforts us

John 14 :16-17 KJV “And I will pray the Father, and he shall give you another Comforter, that he may abide with you for ever; Even the Spirit of Truth”

Why does the Holy Spirit comfort us?

It’s because our sins are forgiven by faith in Christ, and not our works.

Isaiah 40:1-2 ““Comfort, comfort my people,” says your God. “Speak comfortably to Jerusalem; and call out to her that her warfare is accomplished, that her iniquity is pardoned, “

Ephesians 1:7,13-14 “in whom (Christ) we have our redemption through his blood, the forgiveness of our trespasses, according to the riches of his grace…In him you also, having heard the word of the truth, the Good News of your salvation—in whom, having also believed, you were sealed with the promised Holy Spirit, who is a pledge of our inheritance, to the redemption of God’s own possession, to the praise of his glory.”

Hebrews 10:15,17 “The Holy Spirit also testifies to us, for after saying,…I will remember their sins and their iniquities no more“

The Holy Spirit reminds us that we are forgiven, righteous and perfect by faith in Jesus Christ.

The devil accuses you because he points your failures to you.

The Holy Spirit comforts you because He reveals Jesus Christ who has forgiven your sins.