140 Q. Which are the Sacraments that give sanctifying grace? A. The Sacraments that give sanctifying grace are Baptism and Penance; and they are called Sacraments of the dead.
“Of the dead.” Not of a dead person; for when a person is dead he cannot receive any of the Sacraments. It is only while we live upon earth that we are on trial, and can do good or evil, and merit grace. At death we receive simply our reward or punishment for what we have done while living. Therefore, Sacraments of the dead mean Sacraments given to a dead soul, that is, to a soul in mortal sin. When grace—its life—is all out of the soul it can do nothing to merit Heaven; and we say it is dead, because the dead can do nothing for themselves. If a person receives—as many do—the Sacrament of Penance while his soul is not in a state of mortal sin, what then? Then the soul—already living—receives an increase of sanctifying grace, that is, greater spiritual life and strength.
141 Q. Why are Baptism and Penance called Sacraments of the dead? A. Baptism and Penance are called Sacraments of the dead because they take away sin, which is the death of the soul, and give grace, which is its life.
142 Q. Which are the Sacraments that increase sanctifying grace in the soul? A. The Sacraments that increase sanctifying grace in the soul are: Confirmation, Holy Eucharist, Extreme Unction, Holy Orders, and Matrimony; and they are called Sacraments of the living.
143 Q. Why are Confirmation, Holy Eucharist, Extreme Unction, Holy Orders, and Matrimony called Sacraments of the living? A. Confirmation, Holy Eucharist, Extreme Unction, Holy Orders, and Matrimony are called the Sacraments of the living because those who receive them worthily are already living the life of grace.
144 Q. What sin does he commit who receives the Sacraments of the living in mortal sin? A. He who receives the Sacraments of the living in mortal sin commits a sacrilege, which is a great sin, because it is an abuse of a sacred thing.
“Sacrilege.” There are other ways besides the unworthy reception of the Sacraments in which a person may commit sacrilege. You could commit it by treating any sacred thing with great disrespect. For example, by making common use of the sacred vessels used at the altar; by stealing from the church; by turning the church into a market, etc. You could commit it also by willfully killing or wounding persons consecrated to God, such as nuns, priests, bishops, etc. Therefore sacrilege can be committed by willfully abusing or treating with great irreverence any sacred person, sacred place, or sacred thing.
145 Q. Besides sanctifying grace, do the Sacraments give any other grace? A. Besides sanctifying grace, the Sacraments give another grace, called sacramental.
146 Q. What is sacramental grace? A. Sacramental grace is a special help which God gives to attain the end for which He instituted each Sacrament.