CATECHISM OF THE CATHOLIC CHURCH
SECOND EDITION

Paragraphs 1457–1461

1457 According to the Church's command, "after having attained the age of discretion, each of the faithful is bound by an obligation faithfully to confess serious sins at least once a year." Anyone who is aware of having committed a mortal sin must not receive Holy Communion, even if he experiences deep contrition, without having first received sacramental absolution, unless he has a grave reason for receiving Communion and there is no possibility of going to confession. Children must go to the sacrament of Penance before receiving Holy Communion for the first time.
1458 Without being strictly necessary, confession of everyday faults (venial sins) is nevertheless strongly recommended by the Church. Indeed the regular confession of our venial sins helps us form our conscience, fight against evil tendencies, let ourselves be healed by Christ and progress in the life of the Spirit. By receiving more frequently through this sacrament the gift of the Father's mercy, we are spurred to be merciful as he is merciful:
Whoever confesses his sins . . . is already working with God. God indicts your sins; if you also indict them, you are joined with God. Man and sinner are, so to speak, two realities: when you hear "man" - this is what God has made; when you hear "sinner" - this is what man himself has made. Destroy what you have made, so that God may save what he has made. . . . When you begin to abhor what you have made, it is then that your good works are beginning, since you are accusing yourself of your evil works. The beginning of good works is the confession of evil works. You do the truth and come to the light.
1459 Many sins wrong our neighbor. One must do what is possible in order to repair the harm (e.g., return stolen goods, restore the reputation of someone slandered, pay compensation for injuries). Simple justice requires as much. But sin also injures and weakens the sinner himself, as well as his relationships with God and neighbor. Absolution takes away sin, but it does not remedy all the disorders sin has caused. Raised up from sin, the sinner must still recover his full spiritual health by doing something more to make amends for the sin: he must "make satisfaction for" or "expiate" his sins. This satisfaction is also called "penance."
1460 The penance the confessor imposes must take into account the penitent's personal situation and must seek his spiritual good. It must correspond as far as possible with the gravity and nature of the sins committed. It can consist of prayer, an offering, works of mercy, service of neighbor, voluntary self-denial, sacrifices, and above all the patient acceptance of the cross we must bear. Such penances help configure us to Christ, who alone expiated our sins once for all. They allow us to become co-heirs with the risen Christ, "provided we suffer with him."

The satisfaction that we make for our sins, however, is not so much ours as though it were not done through Jesus Christ. We who can do nothing ourselves, as if just by ourselves, can do all things with the cooperation of "him who strengthens" us. Thus man has nothing of which to boast, but all our boasting is in Christ . . . in whom we make satisfaction by bringing forth "fruits that befit repentance." These fruits have their efficacy from him, by him they are offered to the Father, and through him they are accepted by the Father.
1461 Since Christ entrusted to his apostles the ministry of reconciliation, bishops who are their successors, and priests, the bishops' collaborators, continue to exercise this ministry. Indeed bishops and priests, by virtue of the sacrament of Holy Orders, have the power to forgive all sins "in the name of the Father, and of the Son, and of the Holy Spirit."