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Roman Catechism
Penance Proved To Be A Virtue

That this inward penance is, as we have already said, a virtue, the various commands which have been given regarding it clearly show; for the law commands only those actions that are virtuous.

Furthermore, no one can deny that it is a virtue to be sorrowful at the time, in the manner, and to the extent which are required. To regulate sorrow in this manner belongs to the virtue of penance. Some conceive a sorrow which bears no proportion to their crimes. Nay, there are some, says Solomon, who are glad when they have done evil. Others, on the contrary, give themselves to such melancholy and grief, as utterly to abandon all hope of salvation. Such, perhaps, was the condition of Cain when he exclaimed: My iniquity is greater than that I may deserve pardon. Such certainly was the condition of Judas, who, repenting, hanged himself, and thus lost soul and body. Penance, therefore, considered as a virtue, assists us in restraining within the bounds of moderation our sense of sorrow.

That penance is a virtue may also be inferred from the ends which the true penitent proposes to himself. The first is to destroy sin and efface from the soul its every spot and stain. The second is to make satisfaction to God for the sins which he has committed, which is clearly an act of justice. Between God and man, it is true, no relation of strict justice can exist, so great is the distance that separates them; yet between them there is evidently a sort of justice, such as exists between a father and his children, between a master and his servants. The third (end of the penitent) is to reinstate himself in the favour and friendship of God whom he has offended and whose hatred he has earned by the turpitude of sin. The foregoing considerations sufficiently prove that penance is a virtue.