Chapter 16 — Part I — Penitence
Section 352. Q. What is the origin of this Sacrament? A. They who came to John the Baptist, who preached the baptism of repentance for the remission of sins, confessed their sins. Mark i. 4, 5. The Apostles were promised by Jesus Christ power to forgive sins, when he said, Whatsoever ye shall bind on earth, shall be bound in heaven; and whatsoever ye shall loose on earth, shall be loosed in heaven. Matt. xviii. 18. And after his resurrection he actually gave them this power, saying, Receive ye the Holy Ghost: whosesoever sins ye remit, they are remitted unto them and whosesoever sins ye retain, they are retained. John xx. 22, 23.