1) the circumstances constituting an urgent case are the two specified in the Canon: the difficulty of observing the censure; the hardship of remaining in sin.
2) the object of the absolution is all censures _latae sententiae_, however reserved, with one exception, namely, the censure incurred under Canon 2388, Sec.1, the case of a priest who, after an attempted marriage, is unable to separate. No absolution as an urgent case under this Canon can be given. The censure _latae sententiae_ for false denunciation can be absolved under this Canon only if the conditions of Canon 2363 have been fulfilled (actual formal retraction and reparation; imposition of a grave and long penance; and the sin itself remains reserved _ratione sui_ to the Holy See).
3) Sufficient extrinsic authority is available to make safe in practice the extension of the grant of power of this Canon to censures _ab homine_ which are _ferendae sententiae_.
4) Sections 2 and 3 of this Canon indicate the right of the penitent to go afterwards to a privileged confessor without making the recourse to the superior enjoined upon him or observing the _mandata_ from the superior in case he has already made recourse, and the procedure to be followed when recourse is morally impossible.
(c) Outside of necessity, only those can absolve who have ordinary or delegated faculties. The law itself grants to pastors the power to absolve during the whole of paschal time from all sins which the Ordinary has reserved to himself, and missionaries have the same power during the time they are giving a mission (Canon 899, n. 3). This does not apply to censures nor to cases reserved to the Ordinary by the Apostolic See or by law, such as the excommunication _latae sententiae_ which Canon 2350 declares against the procurers of abortion.
2755. Absolution Given by One Not Possessed of Jurisdiction.—(a) Effect.—Absolution of mortal sins given without jurisdiction is invalid; and of venial sins, is unlawful and probably invalid. In some cases, however, the Church supplies jurisdiction, as was said above (2752).
(b) Guilt.—There is no sin if the absolution is given in good faith, as when a confessor is inculpably ignorant of a reservation. If absolution is given in bad faith and the confessor knows that the Church does not supply, there is a grave sin on account of the irreverence to the Sacrament and the harm to the penitent. If the confessor knows that he lacks jurisdiction, but that the Church supplies on account of common error, it seems that no sin is committed if there is a good reason for giving absolution (e.g., the absence of other priests); but otherwise there is mortal or venial sin according to circumstances.
(c) Penalty.—He who with presumption hears confessions without jurisdiction or absolves from a reserved case for which he has no faculties, incurs in the former case _ipso facto_ suspension from the power of Orders, and in the latter case _ipso facto_ suspension from hearing confessions (Canon 2366).
2756. Duties of the Confessor before Confession.—(a) Fitness to Hear Confessions.—The confessor should have sufficient knowledge to be able readily to solve the usual cases and to work out or find the solution of the more difficult cases; sufficient prudence to be able to apply his knowledge well and to avoid what is dangerous or suspicious; sufficient goodness to be sincerely desirous of the spiritual advantage of the penitent, and to be patient in hearing him and firm in correcting him.
(b) Willingness to H ear Confessions.-The confessor is obliged either from justice or charity (2676) to hear the confessions of those who reasonably request it. He should observe the rules of the Ritual and of the Code as to the manner and place of confession (Canons 908-910).