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).

Introduction
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Divisio

First part: evils that sin produces in the lives of human beings: 1) Sin deprives the human being of spiritual goods (i.e. virtutes et divitie et gratiarum actio; references to Jeremy and Basil) and temporal goods (reference to Amos). 2) Sin fills and torments the human beings with spiritual and bodily ills: in fact, it blinds the sense and intellect so that human beings are unable to see (reference to Zephaniah, Sirach, Gregory the Great); it corrupts the state of mind; it afflicts the heart, not only spiritually, but also materially (references to Psalms, 1Maccabees, John , Gregory the Great). 3) Sin moves God to wrath (references to Sirach, Psalms); God hates exceedingly those who sin without fear, for sins offend him in Heaven more than the Jews did while he was among human beings (references to Sirach and Gregory the Great). 4) Sin deprives the human being of the community of the good (references to Book of Tobit, Psalms, Gregory the Great).
Second part: damage that sin does to human beings in death: 1) Because of sin, human being is struck down and dies shamefully (references to Proverbs, Jeremy, Gregory the Great, Bernard of Clairvaux). 2) Because of sin, human being is seized by the devil (references to Psalms, Ester, Augustine, 1Peter). 3) The sinner is tortured and led to the flames of Hell (references to Sirach and Psalms). 4) The sinner is separated forever from the vision of God (references to John Chrysostom, Isaiah, Augustine).