Catechism in a Year
Tuesday, October 09, 2018
307. Who is the minister of this sacrament (Reconciliation)?
Christ has entrusted the ministry of Reconciliation to his apostles, to the bishops who are their successors and to the priests who are the collaborators of the bishops, all of whom become thereby instruments of the mercy and justice of God. They exercise their power of forgiving sins in the name of the Father and of the Son and of the Holy Spirit.
Further reading: CCC 1461-1466, 1495
308. To whom is the absolution of some sins reserved?
The absolution of certain particularly grave sins (like those punished by excommunication) is reserved to the Apostolic See or to the local bishop or to priests who are authorized by them. Any priest, however, can absolve a person who is in danger of death from any sin and excommunication.
Further reading: CCC 1463
These excerpts are from the Compendium of the CCC