Roman Catechism 19.49

Chapter 19 — Part II: The Sacraments — Penance

Section 49. A further reason by way of confirmation can also be assigned. Penance is a sort of compensation for sin, springing from the free will of the delinquent, and is appointed by God, against whom the offence has been committed. Hence, on the one hand, there is required the willingness to make compensation, in which willingness contrition chiefly consists; while, on the other hand, the penitent must submit himself to the judgment of the priest, who holds God's place, in order to enable him to award a punishment proportioned to the gravity of the sin committed. Hence the reason for and the necessity of confession and satisfaction are easily inferred.