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In the sacrament of penance, also referred to as reconciliation or confession, the priest represents Christ and the Church. “In imparting to his apostles his own power to forgive sins the Lord also gives them the authority to reconcile sinners with the Church” (CCC 1444).


http://www.catholic.com/quickquestions/in-the-sacrament-of-penance-whom-does-the-priest-represent

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