Part — Wouters, Manual of Moral Theology
Part III. On the Reception of the Sacrament of Penance
Since the acts of the penitent, placed in order to the reception of the sacrament of Penance, constitute its proximate matter, those things which regard the reception of the sacrament are already comprehended in what has been set forth above. Hence it suffices, by way of very brief repetition, to note these things:
I. In order that someone be capable of receiving the sacrament of Penance, it is required that he be baptized and have sinned after baptism. If he has not sinned after baptism, the matter concerning which the sacrament is engaged is lacking.
II. In order that someone validly receive the sacrament of Penance, besides intention it is required that he be contrite and subject his sins to the keys. For contrition and confession constitute the proximate matter of the sacrament.
III. In order that someone receive the sacrament fruitfully, contrition is required which is estimatively supreme and universal; whether such contrition is required for validity is disputed (n. 299).
IV. In order that someone licitly receive the sacrament of Penance, it is required that, if he is excommunicated or personally interdicted, he first be absolved from the censure (cf. the treatise on ecclesiastical penalties). One who receives the sacrament illicitly, because of defect of contrition, also receives it invalidly, unless he proceeds in good faith.