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Why do we begin Mass with an Act of Penitence?

An act of Penitence before Mass is appropriate because we are sinful. The invitation of the celebrant for all to acknowledge their sins should be followed by a brief period of silent reflection. This is followed by using one of the three forms of an expression of repentance. The rite is meant as a preparation to celebrate the mysteries and to draw down God’s mercy. This rite is not to be confused with sacramental absolution but should be seen as petitions for pardon. This rite may be replaced on Sundays with the blessing and sprinkling of holy water. It is a renewal of the memory of our baptism. It can rightly replace the Act of Penitence since Baptism is the basic repentance or change of heart.

Johannes Emminghaus: The Eucharist pp. 116-122