In this article criticism of the belief of existential basis of the idea of guilt is presented: the belief that the idea of guilt can exist only owing the existential guilt. Additionally, a hypothesis is presented that it is rather denotation and not ontology that may be the basis or condition of this idea. The author concentrated predominantly on texts by Martin Heidegger and showed stands concerning guilt and donation therein. To justify the presented hypothesis he also addressed the works of Jean-Luc Marion. The issue of condition of the idea of guilt can be viewed in a light that the existential problem may remain detached from donation and the very phenomenology of donation needs to be supplemented with the category of guilt.