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.
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Paragraph 1463
1463. Certain particularly grave sins incur excommunication, the most severe ecclesiastical penalty, which impedes the reception of the sacraments and the exercise of certain ecclesiastical acts, and for which absolution consequently cannot be granted, according to canon law, except by the Pope, the bishop of the place or priests authorized by them.68In danger of death any priest, even if deprived of faculties for hearing confessions, can absolve from every sin and excommunication.69
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