From my my experience this usually differs depending on the type of book it is, but I think the best choice is either A, to help the reader understand new concepts, or C., It allows the reader to focus on key ideas and information during the reading. I'd pick C though, since it's more in depth and makes more sense.
B. doesn't make that much sense unless the book is an argumentative or a persuasive book.
D. only applies to personal narratives. Nobody can understand a writer's personal experiences and attitudes otherwise.
I love this book!
But I am not sure what you mean with your question (it's missing a verb).
But if you're looking for more information: The sense of guilt in this book is often created by other characters, when they're trying to come to terms with some tragedy (such as many characters being blamed for Sophie Mol's death). So in a way, guilt can function as an explanation. But also it's created by the social norms (as when Estha feels guilty because of the Orangedrink man).