This next section of Luther’s THE SMALL CATECHISM is controversial to non-Lutherans, though I wonder what they do with John 20:22-23. Confession and absolution is simply a personal application of the Gospel. It is very powerful in giving pastoral care to someone in need of God’s grace. Notice here the doctrine of vocation: in the pastor’s office, through which Christ is working, and in the consideration of what sins we should confess; namely, those we commit in and against our vocations. (Here I disagree with the translation: instead of “situation,” it should read “station,” a reference to how God places us in particular vocations as places of love and service to our neighbors.)
THE OFFICE OF THE KEYS AND CONFESSION
What is the Office of the Keys?
The Office of the Keys is the special authority which Christ has given to His Church on earth: to forgive the sins of the penitent sinners, but to retain the sins of the impenitent as long as they do not repent.