“Having been taught by experience I can say how you ought to restore your spirit when you suffer from spiritual depression. When you are assailed by gloom, despair, or a troubled conscience you should eat, drink, and talk with others. If you can find help for yourself by thinking of a girl, do so.
The only sane bit is the talking with others thing. ‘Thinking of a girl’ and ‘eating and drinking’ will only lead to guilt and thus more despair and depression.
Sometimes Luther has good advice and other times his advice is horrible. This is just such a time.