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Penance
Penance is a sacrament instituted by Christ in which the sins committed after Baptism are forgiven through the absolution given by a priest. This sacrament is also called the sacrament of conversion, confession, or reconciliation.

Those who approach the sacrament of Penance obtain pardon through God's mercy for the offense committed against Him, and are, at the same time, reconciled to the Church. The Church, through charity, example, and prayer labors for the conversion of those who stray. When one soul turns away from God all the the members of the Church are affected.

Why A Sacrament of Penance after Baptism?
"You were washed, you were sanctified, you were justified in the name of the Lord Jesus Christ and in the Spirit of our God" (1Cor.6:11). One must appreciate the magnitude of the gift God has given us in the Sacraments of Christian initiation in order to grasp the degree to which sin is excluded for him who has "put on Christ". But the Apostle John also says: "If we say we have no sin, we deceive ourselves, and the truth is not in us." And the Lord himself taught us to pray: "Forgive us our trespasses," linking forgiveness of one another's offenses to the forgiveness of our sins that God will grant us.

Our inclination to sin remains after Baptism and Initiation.
"You were washed, you were sanctified, you were justified in the name of the Lord Jesus Christ and in the Spirit of our God" (1 Cor.6:11). The new birth at Baptism, the gift of the Holy Spirit and the Body and Blood of Christ received as food have made us holy. Nevertheless the new life received has not abolished the weakness of human nature nor our inclination to sin which remains in the baptized. We struggle to live the Christian life and prove ourselves as faithful followers of Jesus. This is the struggle of conversion which is directed toward living a holy life and attaining eternal life. Our Lord Jesus, physician of our souls and bodies, has willed that his Church continue, his work of healing and salvation through the power of the Holy Spirit.

Only God forgives Sins.
Since he is the Son of God, Jesus says of himself, "The Son of man has authority on earth to forgive sins" and exercises this divine power: "Your sins are forgiven" (Mk 2:5,10; Lk 7:48).

Jesus gave priests the power to forgive sins.
Jesus first gave power to Peter. He said, "I will entrust to you the keys of the kingdom of heaven. What you declare bound on earth shall be bound in heaven; whatever you declare loosed on earth will be loosed in heaven (Mt 16:19). After the Resurrection Jesus appeared to the twelve Apostles in the upper room. He said to them, "As the Father has sent me so I send you." Then he breathed on them and said: " Receive the Holy Spirit. If you forgive men's sins, they are forgiven them; if you hold them bound they are held bound." The Aposles passed on this power to their successors. It is given to the priest when he receives the Sacrament of Holy Orders.

Sin is disobedience to God’s Law.
Sin is an offence against God, as well as a fault against reason, truth, and right conscience. It's a deliberate thought, word, deed or omission contrary to the law of God. The sinner prefers his own will to the will of God given us in the commandments. For that reason the sinner violates the right of God to the submission of his creatures. In judging the gravity of sin it is usual to distinguish between mortal and venial sin.

Mortal Sin
Mortal sin is very serious. We can't accidently commit a mortal sin. We must knowingly, freely and with full consent of our will, choose deliberately to do what we know and understand is against God’s law. A sin is mortal or serious when three conditions are present: It must be something seriously wrong; one must know that the thought, word, desire, action, or omission is seriously wrong; and the person so acting does so freely and with full consent of the will. When the sin is mortal we are deprived of  the gift of new life we received in the sacrament of Baptism. The soul’s right to go to heaven is lost, because the sinner has turned away from God and because the evil done is deserving of eternal punishment. But God gives us a remedy. Through the Sacrament of Penance and sorrow for the wrong done, the soul is reconciled to God and restored to the supernatural life.

Venial Sin
Venial sin is a less serious sin. A sin is venial when one of the conditions for a mortal sin is missing. For instance, the thought, word, action, desire or omission is wrong but not seriously so, or it is seriously wrong but the person does not clearly see this, or does not clearly consent to it. Venial sin harms us. If we are careless in committing venial sin, we can begin to slowly care less about God and our Catholic faith. Venial sin can make us weaker to resist when faced with temptation to mortal sin. We should avoid venial sins because, even though they do not destroy the life of grace, they are an offense against God, and they weaken our friendship with him. But remember, for something to be a sin, it must be deliberate.