Confession and Absolution is considered a sacrament because it is commanded by God. It is delivered to us by our pastors through the Office of the Keys given in John 20:22-23. Repentance is a key part of confession. Repentance is not just sorrow over our sin, but a serious attack on the old man within us. Repentance returns us to our baptism. As we walk in the new Christian life, our baptism gives grace continually so the new man in us may grow in strength by the power of the Holy Spirit. Repentance comes only from Christ Jesus, our advocate, not our works. Repentance returns us to our baptism. The "ship of Baptism" breaks only if we reject it.