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Moral theologians have usually taught that if one missed the entire Liturgy of the Word (including the Gospel), or left before Communion (which completes the Sacrifice), one had NOT fulfilled the Sunday obligation. This is still a valid standard. A person who knowingly does not fulfil the Sunday obligation has committed a mortal sin. Of course, if there is still time to get to Mass that day, they intend to go and do, they have not sinned until Sunday passes without going to Mass. On the other hand, a person with responsibilites (e.g. with children, sick parents, a job etc.), who makes a great effort to get to Mass but comes in late for such legitimate reason would NOT have to repeat the Mass. Such reasons could have excused them entirely, but they made an effort to get there nonetheless. When I see families come in 5 or even 10 minutes late with several squirming kids in tow they have only my admiration that they got there at all. So, in judging this one has to take into account the reasons for lateness, the extent of Mass missed and the motives of the person.
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