The following are excerpts from the 1912 Concordia Publishing House publication: A Short Exposition of Dr. Martin Luther’s Small Catechism which was authorized by the Evangelical Lutheran Synodical Conference.

What is Confession?
Confession embraces two parts: one is that we confess our sins; the other, that we receive absolution, or forgiveness, from the confessor, as from God Himself, and in no wise doubt, but firmly believe that by it our sins are forgiven before God in heaven.

What sins should we confess?
Before God we should plead guilty of all sins, even of those which we do not know, as we do in the Lord’s Prayer; but before the confessor, we should confess those sins only which we know and feel in our hearts.

But how is it with confession before the confessor?
No one should indeed be forced or urged to private confession; but in it a Christian obtains the comfort that to him especially absolution is pronounced, and on such occasion he may ask remission of such particular sins as may above others weigh upon his heart and burden his conscience.

What, then, do you believe according to these words?
I believe that when the called ministers of Christ deal with us by His divine command, especially when they exclude manifest and impenitent sinners from the Christian congregation, and, again, when they absolve those who repent of their sins and are willing to amend, this is as valid and certain, in heaven also, as if Christ, our dear Lord, dealt with us Himself.