Introduction
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Divisio

First part: utilities of penance: 1) The first utility of penance is the recovery of grace, often even greater than that lost by sin (references to Job, Joel, Luke and Cyprian). 2) The second utility is that penance repairs and comforts nature (references to Book of Judith and John the Bishop[?]). 3) The third utility is that penance restores glory (references to Matthew, Revelation and Augustine). 4) The fourth utility is that penance loosens punishment (references to Jeremy, Psalms and Ambrose (Saint)). 
Second part: things that made penance praiseworthy: 1) Firstly, penance must be humble and divout (concerning humility, references to Job, John and Bernard of Clairvaux; concerning tearfulness and devotion, references to Book of Judith and Augustine). 2) Secondly, penance must be general and intact, i.e. one must not repent of one sin, but of all (references to Ezekiel); one must also repent isto tempore, because God wants to reserve salvation and consolation for the repentant (reference to Isidore of Seville [the quotation, however, seems to be spurious]). 3) Thirdly, penance must be discreet, i.e. commensurate with the extent of the sin (references to Matthew, Jerome and Gregory the Great). 4) Fourthly, penance must be done with good intention, i.e. not for ostentation and worldly glory, as the Pharisee did (reference to Luke 18), but following the example of Manasseh, who repented coram deo patruum suorum et non coram mundo (reference to 2Chronicles 33).