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”. 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).
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