Chapter — Marc, Institutiones Morales
Chapter I: On The Notion Of Penance
¶1.
The Sacrament of Penance is the virtue itself of penance elevated by Christ the Lord to the dignity of a Sacrament. Wherefore, we must speak: 1. of Penance as it is a virtue; 2. of Penance as it is a Sacrament.13
(13) On this virtue see St. Thomas, 3, q. 85; Lugo, De Sacr. Poenit., disp. I-XI; Suarez, disp. I, sect. 1 and 2.