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Roman Catechism
Extent of this Power

ALL SINS THAT PRECEDE BAPTISM
When we first make a profession of faith and are cleansed in holy Baptism, we receive this pardon entire and unqualified; so that no sin, original or actual, of commission or omission, remains to be expiated, no punishment to be endured. The grace of Baptism, however, does not give exemption from all the infirmities of nature. On the contrary, contending, as each of us has to contend, against the motions of concupiscence, which ever tempts us to the commission of sin, there is scarcely one to be found among us, who opposes so vigorous a resistance to its assaults, or who guards his salvation so vigilantly, as to escape all wounds.

ALL SINS COMMITTED AFTER BAPTISM
It being necessary, therefore, that a power of forgiving sins, distinct from that of Baptism, should exist in the Church, to her were entrusted the keys of the kingdom of heaven, by which each one, if penitent, may obtain the remission of his sins, even though he were a sinner to the last day of his life. This truth is vouched for by the most unquestionable authority of the Sacred Scriptures. In St. Matthew the Lord says to Peter: I will give to thee the keys of the kingdom of heaven; and whatsoever thou shalt bind upon earth, shall be bound also in heaven; and whatsoever thou shalt loose on earth, shall be loosed also in heaven;3 and again: Whatsoever you shall bind upon earth, shall be bound also in heaven; and whatsoever you shall loose on earth, shall be loosed also in heaven.4 Further, the testimony of St. John assures us that the Lord, breathing on the Apostles, said: Receive ye the Holy Ghost, whose sins you shall forgive they are forgiven them; and whose sins you shall retain, they are retained.5


2. Isa 33:24
3. Matt 16:19
4. Matt 18:18
5. John 20:22-23