What is the claim for The Tell Tale Heart?

Basically, the story is told by a man who works for an old man who has one gray eye. The speaker is insane and feels as if the man’s eye is mocking him. So he murders the old man and dismembers him. He hides the body parts under the floor boards. The police come to investigate and suspect nothing. But the speaker claims to hear the heart of the man he killed still beating. In the end he looses it and gives himself up to the cops. I think the story is about how guilt is worse than the actual punishment. Hope this helps :)