The book is available free online in Open Library and the Wolfram Eberhard reference seems to refer to
Helen Lynd, On Shame and the Search for Identity" (New York, 1961), p. 207

The 1961 copy is not on Open Library, but there is a 1st edition copy from 1958. Please read from the bottom paragraph on page 207.
Among others, the book points out that guilt involves
exposure of a misdemeanour, with emphasis to whom exposed; exposure to something that should be hidden in a closet.
The book then compares it to Erik Erikson’s 8 life stages of man, originally put together in 1950 in his book Childhood and Society, which I covered in an answer to another question about child development.