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Roman Catechism
At What Time The Law Of Confession Obliges
In the same canon holy Church has defined the period within which we are especially bound to discharge the duty of confession. It commands all the faithful to confess their sins at least once a year. If, however, we consult our eternal interests, we will certainly not neglect to have recourse to confession as often, at least, as we are in danger of death, or undertake to perform any act incompatible with the state of sin, such as to administer or receive the Sacraments. The same rule should be strictly followed when we are apprehensive of forgetting some sin, into which we may have fallen; for we cannot confess sins unless we remember them, neither do we obtain pardon unless our sins are blotted out through sacramental confession.