Roman Catechism 19.9

Chapter 19 — Part II: The Sacraments — Penance

Section 9. The Virtue of Penance — We shall first treat of penance as a virtue, not only because it is the duty of the pastor to lead the faithful to the practice of every virtue; but also, because the acts which proceed from penance as a virtue, constitute the matter, as it were, of Penance as a Sacrament, and unless the virtue be rightly understood, the force of the Sacrament cannot be appreciated.