If a person transgresses any of the mitzvot of the Torah, whether a positive command or a negative command - whether willingly or inadvertently - when he repents, and returns from his sin, he must confess before God, blessed be, He as [Numbers 5:6-7] states: "If a man or a woman commit any of the sins of man... they must confess the sin that they committed."
This refers to a verbal confession. This confession is a positive command.
How does one confess: He states: "I implore You, God, I sinned, I transgressed, I committed iniquity before You by doing the following. Behold, I regret and am embarrassed for my deeds. I promise never to repeat this act again."
These are the essential elements of the confessional prayer. Whoever
confesses profusely and elaborates on these matters is worthy of praise.
Those who bring sin offerings or guilt offerings must also [confess their sins] when they bring their sacrifices for their inadvertent or willful transgressions. Their sacrifices will not atone for their sins until they repent and make a verbal confession as [Leviticus 5:5] states: "He shall confess the sin he has committed upon it."
Similarly, those obligated to be executed or lashed by the court do not attain atonement through their death or lashing unless they repent and confess. Similarly, someone who injures a colleague or damages his property, does not attain atonement, even though he pays him what he owes until he confesses and makes a commitment
never to do such a thing again as implied by the phrase [Numbers, loc. cit..], "any of the sins of man."