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Roman Catechism
The Church Has the Power of Forgiving Sins
On this point of doctrine, then, it is the duty of the pastor to teach that, not only is forgiveness of sins to be found in the Catholic Church, as Isaias had foretold in these words: The people that dwell therein shall have their iniquity taken away from them;2 but also that in her resides the power of forgiving sins; and furthermore that we are bound to believe that this power, if exercised duly, and according to the laws prescribed by our Lord, is such as truly to pardon and remit sins.