Sins of serious magnitude-offenses that involve moral turpitude and determine the member’s standing in the Church and his or her ability to hold Church office-these sins require two kinds of forgiveness: the forgiveness of the Lord and the forgiveness of the Lord’s Church. They require a confession to God and a confession to the legal administrators in the earthly kingdom.
Bishops and stake presidents, for example, may receive the confession of members of their units and pass judgment on the matters at hand: they may forgive the individual in behalf of the Church, e.g., may discern that judicial proceedings are not required. On the other hand, they may, under inspiration, determine that a Church court is necessary to bring the individual back to full fellowship.
Ultimate forgiveness, however, rests with the Lord, and persons in sin must be instructed as to their duty to importune the heavens for that final forgiveness and peace which comes from God through him who has purchased them with his own blood.