The Basis of Morality by Part 2 Chapter 8 Page 11

That he is precisely such a one as his conduct proclaims him to be, and no other — this it is for which he feels himself responsible; in his esse (what he is) lies the vulnerable place, where the sting of conscience penetrates. For Conscience is nothing but acquaintance with one's own self — an acquaintance that arises out of one's actual mode of conduct, and which becomes ever more intimate. So that it is the esse (what one is) which in reality is accused by conscience, while the operari (what one does) supplies the incriminating evidence. Since we are only conscious of Freedom through the sense of responsibility; therefore where the latter lies the former must also be; in the esse (in one's being). It is the operari (what one does) that is subject to necessity.