God’s commands to us are actually given to the life of His Son in us. Consequently, to our human nature in which God’s Son has been formed (see Galatians 4:19), His commands are difficult. But they become divinely easy once we obey.
Conscience is that ability within me that attaches itself to the highest standard I know, and then continually reminds me of what that standard demands that I do. It is the eye of the soul which looks out either toward God or toward what we regard as the highest standard. This explains why conscience is different in different people.