If you don't believe in the soul or the spiritual, that is understandable.

Billions of us do.

And 'billions' of us don't, Beeliner, but I'm open to the possibility of being wrong. Are you?

I see "restoration of the soul to a state of grace" as being relieved of some or all of the guilt which is a normal consequence of doing something 'wrong'. Sociologically, I think that is a most unhealthy phenomenon. Fifteen showers would be much more beneficial. I prefer to hang on to my guilt, I see it as a very useful behavioural modifier.