According to St. Thomas (Summa, III, lxxiv, a. 2) “the acts of the penitent are the proximate matter of this sacrament”. This is also the teaching of Eugenius IV in the “Decretum pro Armenis” (Council of Florence, 1439) which calls the act’s “quasi materia” of penance and enumerates them as contrition, confession, and satisfaction (Denzinger-Bannwart, “Enchir.”, 699). The Thomists in general and other eminent theologians, e.g., Bellarmine, Toletus, Francisco Suárez, and De Lugo, hold the same opinion. According to Scotus (In IV Sent., d. 16, q. 1, n. 7) “the Sacrament of Penance is the absolution imparted with certain words” while the acts of the penitent are required for the worthy reception of the sacrament. The absolution as an external ceremony is the matter, and, as possessing significant force, the form. Among the advocates of this theory are St. Bonaventure, Capreolus, Andreas Vega, and Maldonatus. The Council of Trent (Sess. XIV, c. 3) declares: "the acts of the penitent, namely contrition, confession, and satisfaction, are the quasi materia of this sacrament". The Roman Catechism used in 1913 (II, v, 13) says: “These actions are called by the Council quasi materia not because they have not the nature of true matter, but because they are not the sort of matter which is employed externally as water in baptism and chrism in confirmation”. For the theological discussion see Palmieri, op. cit., p. 144 sqq.; Pesch, “Praelectiones dogmaticae”, Freiburg, 1897; De San, “De poenitentia”, Bruges, 1899; Pohle, “Lehrb. d. Dogmatik”. Regarding the form of the sacrament, both the Council of Florence and the Council of Trent teach that it consists in the words of absolution. “The form of the Sacrament of penance, wherein its force principally consists, is placed in those words of the minister: “I absolve thee, etc.”; to these words indeed, in accordance with the usage of Holy Church, certain prayers are laudably added, but they do not pertain to the essence of the form nor are they necessary for the administration of the sacrament” (Council of Trent, Sess. XIV, c. 3). Concerning these additional prayers, the use of the Eastern and Western Churches, and the question whether the form is deprecatory or indicative and personal, see ABSOLUTION. Cf. also the writers referred to in the preceding paragraph.