THE CATECHISM OF ST. PIUS X
The Tenth Article of the Creed
1 Q: What are we taught by the Tenth Article: The Forgiveness of sins?
A: The Tenth Article of the Creed teaches us that Jesus Christ has left to His Church the power of forgiving sins.
2 Q: Can the Church forgive every sort of sin?
A: 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
3 Q: Who exercises this power of forgiving sins in the Church?
A: 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.
4 Q: How does the Church forgive sins?
A: 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.