Roman Catechism 21.57

Chapter 21 — Part II: The Sacraments — Holy Orders

Section 57. Lastly, placing his hands a second time on the head (of the person ordained the Bishop) says: Receive the Holy Ghost; whose sins you shall forgive they are forgiven them, and whose sins you shall retain they are retained, thus communicating to him that divine power of forgiving and retaining sin which was given by our Lord to His disciples. Such, then, are the special and principal functions of the sacerdotal order.