http://www.vatican.va/roman_curia/tribunals/apost_penit/documents/rc_trib_appen_doc_20020629_decree-ii_en.html
(Excerpt below)
APOSTOLIC PENITENTIARY
DECREE
Indulgences attached to devotions in honour of Divine Mercy
"O God, your mercy knows no bounds and the treasure of your goodness is infinite..." (Prayer after the "Te Deum" Hymn) and "O God, you reveal your almighty power above all by showing mercy and forgiveness..." (Prayer for the 26th Sunday of Ordinary Time), in these prayers Holy Mother Church humbly and faithfully sings of Divine Mercy. Indeed, God's great patience with the human race in general and with each individual person shines out in a special way when sins and moral failures are forgiven by Almighty God Himself and the guilty are readmitted in a fatherlike way to his friendship, which they deservedly lost.
Duty of honouring Divine Mercy
The faithful with deep spiritual affection are drawn to commemorate the mysteries of divine pardon and to celebrate them devoutly. They clearly understand the supreme benefit, indeed the duty, that the People of God have to praise Divine Mercy with special prayers and, at the same time, they realize that by gratefully performing the works required and satisfying the necessary conditions, they can obtain spiritual benefits that derive from the Treasury of the Church. "The paschal mystery is the culmination of this revealing and effecting of mercy, which is able to justify man, to restore justice in the sense of that salvific order which God willed from the beginning in man, and through man, in the world" (Encyclical Letter Dives in misericordia, n. 7).
It is God's Mercy that grants supernatural sorrow and resolution to amend
Indeed, Divine Mercy knows how to pardon even the most serious sins, and in doing so it moves the faithful to perceive a supernatural, not merely psychological, sorrow for their sins so that, ever with the help of divine grace, they may make a firm resolution not to sin any more. Such spiritual dispositions undeniably follow upon the forgiveness of mortal sin when the faithful fruitfully receive the sacrament of Penance or repent of their sin with an act of perfect charity and perfect contrition, with the resolution to receive the Sacrament of Penance as soon as they can. Indeed, Our Lord Jesus Christ teaches us in the parable of the Prodigal Son that the sinner must confess his misery to God saying: "Father I have sinned against heaven and against you; I am no longer worthy to be called your son" (Lk 15,18-19), realizing that this is a work of God, "for [he] was dead, and is alive; he was lost, and is found" (Lk 15,32).
Second Sunday of Easter, Divine Mercy Sunday
And so with provident pastoral sensitivity and in order to impress deeply on the souls of the faithful these precepts and teachings of the Christian faith, the Supreme Pontiff, John Paul II, moved by the consideration of the Father of Mercy, has willed that the Second Sunday of Easter be dedicated to recalling with special devotion these gifts of grace and gave this Sunday the name, "Divine Mercy Sunday" (Congregation for Divine Worship and the Discipline of the Sacraments, Decree Misericors et miserator, 5 May 2000).
The Gospel of the Second Sunday of Easter narrates the wonderful things Christ the Lord accomplished on the day of the Resurrection during his first public appearance: "On the evening of that day, the first day of the week, the doors being shut where the disciples were, for fear of the Jews, Jesus came and stood among them and said to them, "Peace be with you'. When he said this, he showed them his hands and his side. Then the discples were glad to see the Lord. Jesus said to them again, "Peace be with you. As the Father has sent me, even so I send you'. And then he breathed on them, and said to them, "Receive the Holy Spirit. If you forgive the sins of any, they are forgiven; if you retain the sins of any, they are retained'" (Jn 20,19-23).
Plenary Indulgence
To ensure that the faithful would observe this day with intense devotion, the Supreme Pontiff himself established that this Sunday be enriched by a plenary indulgence, as will be explained below, so that the faithful might receive in great abundance the gift of the consolation of the Holy Spirit. In this way, they can foster a growing love for God and for their neighbour, and after they have obtained God's pardon, they in turn might be persuaded to show a prompt pardon to their brothers and sisters.
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