Penance

Penance is repentance of sins as well as the proper name of the Roman Catholic, Orthodox Christian, and Anglican Sacrament of Penance and Reconciliation/Confession. It also plays a part in non-sacramental confession among Lutherans and other Protestants. The word penance derives from Old French and Latin poenitentia, both of which derive from the same root meaning repentance, the desire to be forgiven (in English see contrition). Penance and repentance, similar in their derivation and original sense, have come to symbolize conflicting views of the essence of repentance, arising from the controversy as to the respective merits of "faith" and "good works." Word derivations occur in many languages.

In the Eastern Orthodox Church penance it is usually called Sacred Mystery of Confession. Whereas in Roman Catholicism the goal of the sacrament of Penance is reconciliation with God through means of justification, in Orthodoxy the intention of the sacramental mystery of Holy Confession is to provide reconciliation with God through means of healing.
Similar to the Eastern Catholic Churches, in the Eastern Orthodox Church there are no confessionals. Traditionally the penitent stands or kneels before either the Icon of Christ the Teacher (to the viewers' right of the Royal Door) or in front of an Icon of Christ, "Not Made by Hands". This is because in Orthodox sacramental theology, confession is not made to the priest, but to Christ; the priest being there as a witness, friend and advisor. On an analogion in front of the penitent has been placed a Gospel Book and a Crucifix. The penitent venerates the Gospel Book and the cross and kneels. This is to show humility before the whole church and before Christ. Once they are ready to start, the priest says, “Blessed is our God, always, now and ever, and unto the ages of ages,” reads the Trisagion Prayers and the Psalm 50 (in the Septuagint; in the KJV this is Psalm 51).
The priest then advises the penitent that Christ is invisibly present and that the penitent should not be embarrassed or be afraid, but should open up their heart and reveal their sins so that Christ may forgive them. The penitent then accuses himself of sins. The priest quietly and patiently listens, gently asking questions to encourage the penitent not to withhold any sins out of fear or shame. After the confessant reveals all their sins, the priest offers advice and counsel. The priest may modify the prayer rule of the penitent, or even prescribe another rule, if needed to combat the sins the penitent struggles most with. Penances, known as epitemia, are given with a therapeutic intent, so they are opposite to the sin committed.
Epitemia are neither a punishment nor merely a pious action, but are specifically aimed at healing the spiritual ailment that has been confessed. For example, if the penitent broke the Eighth Commandment by stealing something, the priest could prescribe they return what they stole (if possible) and give alms to the poor on a more regular basis. Opposites are treated with opposites. If the penitent suffers from gluttony, the confessant’s fasting rule is reviewed and perhaps increased. The intention of Confession is never to punish, but to heal and purify. Confession is also seen as a “second baptism”, and is sometimes referred to as the "baptism of tears".
In Orthodoxy, Confession is seen as a means to procure better spiritual health and purity. Confession does not involve merely stating the sinful things the person does; the good things a person does or is considering doing are also discussed. The approach is holistic, examining the full life of the confessant. The good works do not earn salvation, but are part of a psychotherapeutic treatment to preserve salvation and purity. Sin is treated as a spiritual illness, or wound, only cured through Jesus Christ. The Orthodox belief is that in Confession, the sinful wounds of the soul are to be exposed and treated in the "open air" (in this case, the Spirit of God. Note the fact that the Greek word for Spirit (πνευμα), can be translated as "air in motion" or wind).
Once the penitent has accepted the therapeutic advice and counsel freely given to him or her, by the priest then, placing his epitrachelion over the head of the confessant. The priest says the prayer of forgiveness over the penitent. In the prayer of forgiveness, the priests asks of God to forgive the sins committed. He then concludes by placing his hand on the head of the penitent and says, “The Grace of the All-Holy Spirit, through my insignificance, has loosened and granted to you forgiveness.”
In summary, the Priest reminds the penitent what he or she has received is a second baptism, through the Mystery of Confession, and that they should be careful not to defile this restored purity but to do good and to hear the voice of the psalmist: “Turn from evil and do good” (Psalm 34:14). But most of all, the priest urges the penitent to guard him- or herself from sin and to commune as often as permitted. The priest dismisses the repentant one in peace.