The Sacrament of Penance, also called Confession or Reconciliation, is one of the two sacraments of healing. This sacrament is for the forgiveness of sins a person commits after Baptism. The Church receives this power to forgive sins when Jesus says to the apostles (the first bishops), after His resurrection,
Receive the Holy Spirit. Whose sins you forgive are forgiven them, and whose sins you retain are retained.