From YOUCAT, fact 236:
236: Why are priests the only ones who can forgive sins?
No man can forgive sins unless he has a commission from God to do so and the power given by him to ensure that the forgiveness he promises the penitent really takes place. The BISHOP, in the first place, is appointed to do that and, then, his helpers, the ordained –> PRIESTS. [1461-1466, 1495]