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Start with Macbeth's immediate guilt after killing Duncan. His line "Will all great Neptune's ocean wash this blood clean from my hand?" uses hyperbole and blood symbolism to show guilt is permanent and inescapable. The water imagery is brilliant - usually cleansing, but here it's useless against moral corruption.
Contrast this with Lady Macbeth's suppression of guilt. She says "A little water clears us of this deed," showing her rational, calculated nature. This juxtaposition sets up dramatic irony - her confidence makes her later breakdown even more shocking.
Don't forget Banquo's ghost - this represents inescapable haunting. Macbeth's "Thou canst not say I did it" shows his guilt through hallucination, with the grotesque "gory locks" consuming his mind. The supernatural links guilt with divine justice.
Finally, explore their downfall through guilt. Lady Macbeth's "Out, damned spot!" shows fragmented syntax and mental disintegration, while Macbeth's "Life's but a walking shadow" reveals his nihilistic numbness - guilt has made life meaningless.
Remember: Both characters face tragic justice - their guilt becomes their ultimate punishment!