“
I. Penance is a true Sacrament, instituted by Christ for the forgiveness of post-baptismal sins. II. Penance is a Sacrament distinct from Baptism. 24 THE POWER TO FORGIVE SINS III. The words of Christ recorded in John XX, 23, are to be understood of the power of forgiving and retaining sins in the Sacrament of Penance, not of preaching the Gospel. IV. For the remission of sins there are required three acts by the penitent, which are as it were the matter of the Sacrament of Penance, viz.: contrition, confession, and satisfaction. The terrors with which the conscience is smitten upon being convinced of sin, and the fiduciary faith generated by the Gospel, are not sufficient to obtain forgiveness. V. Imperfect contrition, which is acquired by means of the examination, recollection, and detestation of sins, is a true and profitable sorrow, and does not make a man a hypocrite and a greater sinner. VI. Sacramental confession is of divine institution and necessary to salvation, and auricular confession is not a human invention. VII. Auricular confession comprises by divine right all mortal sins, even those which are secret, and may law fully extend also to venial sins. VIII. The confession of all sins, as demanded by the Church, is not impossible, but a duty incumbent on all the faithful of both sexes. IX. The sacramental absolution given by the priest is a judicial act, not a bare declaration, and must be pre ceded by confession on the part of the penitent. X. Priests alone have the power of binding and loosing, and can exercise it even if they are in a state of mortal sin. XL Bishops have the right of reserving cases to them selves, and from such reserved cases no priest may ab solve. XII. God does not always remit the whole punishment together with the guilt of sin, and the satisfaction of peni tents does not consist in the faith wherewith they appre hend that Christ has satisfied for them. XIII. Satisfaction for sins, as to their temporal pun ishment, is made to God through the merits of Christ, by the punishments enjoined by the priest, and also by those voluntarily undertaken by the penitent himself, and con sequently, Penance is more than merely a new life. XIV. The works of satisfaction performed by the penitent do not obscure the doctrine of grace, the true worship of God, and the benefit of Christ's death. XV. The power of the keys which Christ gave to the Church is not merely the power to loose, but also to bind, and therefore enables priests to impose punishments on those who confess.
”
”
Joseph Pohle (The sacraments: A Dogmatic Treatise, Vol. 3)