Sacrament of Reconciliation:

This sacrament is rooted in the mission God gave to Christ in his capacity as the Son of man on earth to go and forgive sins (cf. Matt. 9:6). Thus, the crowds who witnessed this new power "glorified God, who had given such authority to men" (Matt. 9:8; note the plural "men"). After his resurrection, Jesus passed on his mission to forgive sins to his ministers, telling them, "As the Father has sent me, even so I send you. . . . Receive the Holy Spirit. If you forgive the sins of any, they are forgiven; if you retain the sins of any, they are retained" (John 20:21–23).