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It regulates that a priest who is complicit in a sin against the sixth commandment is incapable of validly absolving his accomplice from that sin, except in danger of death, and then only if no other priest is available. This is called complicit absolution.
It was the fifth document in the canon-law book that was used to train all priests between 1918 and 1982. Specifically, the Sacramentum Poenitentiae addresses the soliciting of sex from people, including children, by priests during confession.
The document has been cited often in legal battles surrounding the sexual abuse of children by the Catholic clergy, usually as a rebuttal to church officials' claims that they were unaware of the occurrences of abuse.