In pronouncing the absolution the minister uses the following, or
words to the same effect: "Almighty God, our heavenly Father, having
of His great mercy promised the forgiveness of sins to all those who
with hearty repentance and true faith turn unto Him, and having
authorized His ministers to declare the same, I pronounce, to all who
do truly repent and believe on the Lord Jesus Christ, and are
sincerely determined to amend their ways and lead a godly and pious
life, the entire forgiveness of all your sins, in the name of the
Father, and of the Son, and of the Holy Ghost. Amen."

Then follow a few words in which he assures the impenitent and
hypocritical that their sins are not forgiven, but will certainly
bring upon them the fearful wrath of Almighty God, unless they
speedily repent, turn from their sins, and fly to the Lord Jesus
Christ for refuge and salvation. This is the closing part of the
preparatory service, which is called Confession and Absolution.

Some time ago we were asked, by a minister of another
denomination, why Lutherans retained and practiced Romish confession,
and forgiveness by the minister. We gave him our formula for
Confession and Absolution, and asked him to examine it and point out
to us wherein it was Romish or unscriptural. After examination he
handed it back, saying: "I cannot say that it is exactly unscriptural.
In fact, I can easily see how you can quote Scripture in its defense."

And so we can. In Matt. xvi. 19, Jesus says to Peter: _"I will
give unto thee the keys of the kingdom of heaven: and whatsoever thou
shalt bind on earth shalt be bound in heaven; and whatsoever thou
shall loose on earth shall be loosed in heaven."_ In Matt. xviii. 18,