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Roman Catechism
The Form Of Penance
Pastors should not neglect to explain the form of the Sacrament of Penance. A knowledge of it will excite the faithful to receive the grace of this Sacrament with the greatest possible devotion. Now the form is: I absolve thee, as may be inferred not only from the words, whatsoever you shall bind upon earth shall be bound also in heaven, but also from the teaching of Christ our Lord, handed down to us by the Apostles.
Moreover, since the Sacraments signify what they effect, the words, I absolve thee, signify that remission of sin is effected by the administration of this Sacrament; and hence it is plain that such is the perfect form of the Sacrament. For sins are, so to say, the chains by which the soul is bound, and from which it is freed by the Sacrament of Penance. And none the less truly does the priest pronounce the form over the penitent who, through perfect contrition, accompanied by the desire of confession, has already obtained remission of his sins from God.
Several prayers are added, not that they are necessary to the form, but in order to remove every obstacle that can impede the force and efficacy of the Sacrament owing to the fault of him to whom it is administered. How thankful, then, should not sinners be to God for having bestowed such ample power on the priests of His Church ! Unlike the priests of the Old Law who merely declared the leper cleansed from his leprosy, the power now given to the priests of the New Law is not limited to declaring the sinner absolved from his sins, but, as a minister of God, he truly absolves from sin. This is an effect of which God Himself, the author and source of grace and justice, is the principal cause.