Moral shifting is shifting in which one is aware of the moral character (righteous [sinless] or unrighteous [sinful]) of the abilities involved in the shifting.  However, the awareness is “co-use,” not “pre-use.”  That is, the awareness occurs during the shfiting, not before the shifting.  The timing of the awareness is critical because the timing determines whether or not one has responsibility and guilt or no responsibility and no guilt.  Since the awareness occurs during the shifting:

There is no responsibility and no guilt.

Now, why is there no responsibility and no guilt.  There is no responsibility and no guilt because:

There is only responsibility and guilt when one knows an act is wrong before one performs the act.