This simple work begins: Q. WHAT is the Sacrament of penance? A. It is a Sacrament by which the sinl we fall into after baptism are forgiven us. Q. Is-this sacrament necessary for salvation? A. It is necessary for salvation to all those who have lost their baptismal innocence by mortal sin. Q. Will then that Christian be certainly lost for ever, who, having been guilty of a mortal sin, dies without the means of receiving this sacrament? A. No; because in such eases of necessity, this Sacrament, like baptism, may be supplied by the desire of receiving it, accompanied with an act of perfect contrition. Q. When did our Saviour institute the sacramant of penance? A. After His resurrection, when he laid to his apostles, and in their persons to their successors: receive ye the Holy Ghost; whose sins ye shall forgive, they are forgiven; and whose sins ye shall retain, they are retained;~John xx. 22.