It is the peculiar church power which Christ has given to His Church on earth to forgive the sins of penitent sinners, but to retain the sins of the impenitent as long as they do not repent.

Where is this written?

Thus writes the holy Evangelist John, chapter 20:
The Lord Jesus breathed on His disciples and said, Receive the Holy Spirit. If you forgive anyone his sins, they are forgiven; if you do not forgive them, they are not forgiven.

What do you believe according to these words?

I believe that, when the called ministers of Christ deal with us by His divine command, especially when they exclude manifest and impenitent sinners from the Christian congregation, and, again, when they absolve those who repent of their sins and are willing to amend, this is as valid and certain, in heaven also, as if Christ, our dear Lord, dealt with us Himself.

Confession embraces two parts. One is that we confess our sins; the other, that we receive absolution, or forgiveness, from the pastor as from God Himself, and in no wise doubt, but firmly believe, that by it our sins are forgiven before God in heaven.

What sins should we confess?

Before God we should plead guilty of all sins, even of those which we do not know, as we do in the Lord's Prayer; but before the pastor we should confess those sins only which we know and feel in our hearts.

Which are these?

Here consider your station according to the Ten Commandments, whether you are a father, mother, son, daughter, master, mistress, servant; whether you have been disobedient, unfaithful, slothful; whether you have grieved any person by word or deed; whether you have stolen, neglected, or wasted aught, or done other injury.