Two relevant verses, for where absolution comes from…..
Matthew 16:19 (ESV): "I will give you the keys of the kingdom of heaven, and whatever you bind on earth shall be bound in heaven, and whatever you loose on earth shall be loosed in heaven."
Matthew 18:18 (ESV): "Truly, I say to you, whatever you bind on earth shall be bound in heaven, and whatever you loose on earth shall be loosed in heaven."
The words of absolution:
“Through the ministry of the Church, may God grant you pardon and peace. And I absolve you from your sins, in the name of the Father, and of the Son, + and of the Holy Spirit".
The priest - as in offering the sacrifice of the mass - is acting in persona Christi, meaning acting as his agent.
