Wayne Grudem does an excellent job of tackling this question in his book Systematic Theology: An Introduction to Biblical Doctrine.
As Grudem notes, the answer to the question "Are there degrees of sin?" may be "yes" or "no" depending on what one is referring to. In order to answer this question properly we must differentiate between two different consequences of sin: (1) legal guilt and (2) the results in life and in relationship with God.
Legal Guilt
In terms of legal guilt, or our legal standing before God, all sin is the same. Wayne Grudem explains:
In terms of our legal standing before God, any one sin, even what may seem to be a very small one, makes us guilty before God and therefore worthy of eternal punishment...Therefore, in terms of legal guilt, all sins are equally bad because they make us legally guilty before God and constitute us as sinners. (See Rom. 5:16, Gal. 3:10)1













