(Catechism of the Catholic Church #2041-2043)
The precepts of the Church are set in the context of a moral life bound to and nourished by liturgical life. The obligatory character of these positive laws decreed by the pastoral authorities is meant to guarantee to the faithful the indispensable minimum in the spirit of prayer and moral effort, in the growth in love of God and neighbor:
The first precept (“You shall attend Mass on Sundays & holy days of obligation.”) requires the faithful to participate in the Eucharistic celebration when the Christian community gathers together on the day commemorating the Resurrection of the Lord.
The second precept (“You shall confess your sins at least once a year.”) ensures preparation for the Eucharist by the reception of the sacrament of reconciliation, which continues Baptism’s work of conversion and forgiveness.
The third precept (“You shall humbly receive your Creator in Holy Communion at least during the Easter season.”) guarantees as a minimum the reception of the Lord’s Body and Blood in connection with the Paschal feasts, the origin and center of the Christian liturgy.
The fourth precept (“You shall keep holy the holy days of obligation.”) completes the Sunday observance by participation in the principal liturgical feasts which honor the mysteries of the Lord, the Virgin Mary, and the saints.
The fifth precept (“You shall observe the prescribed days of fasting & abstinence.”) ensures the times of ascesis [self-discipline] and penance which prepare us for the liturgical feasts; they help us acquire mastery over our instincts and freedom of heart.
The faithful also have the duty of providing for the material needs of the Church, each according to his abilities.
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