This article teaches us that Jesus Christ left His Church the power to forgive sins. This she can do, however many or grave the sins may be, because Jesus Christ has given her full power to bind and to loose. Those in the Church who have power to remit sins are, in the first place, the Pope, who alone possesses this power in its fullness; then the Bishops, and, in dependence on the Bishops, the Priests. The Church forgives sins through the merits of Jesus Christ, when she confers the Sacraments instituted by Him for that purpose, particularly the Sacraments of Baptism and Penance.
235. What are we taught by the Tenth Article: the Forgiveness of sins?
The Tenth Article of the Creed teaches us that Jesus Christ has left to His Church the power of forgiving sins.
236. Can the Church forgive every sort of sin?
Yes, the Church can forgive all sins, no matter how many or how grave they may be, because Jesus Christ has given her full power to bind and to loose.
237. Who exercises this power of forgiving sins in the Church?
Those who exercise the power of forgiving sins in the Church are, first of all, the Pope, who alone possesses this power in all its plenitude; then the Bishops, and, dependent upon the Bishops, the Priests.
238. How does the Church forgive sins?
The Church forgives sins through the merits of Jesus Christ by conferring the Sacraments instituted by Him for this purpose; especially the Sacraments of Baptism and Penance.