[5][c] The contents of Finnian's penitential are mostly original,[8] with some influence from Irish and Welsh sources in addition to the writings of Paul the Apostle, Jerome, and John Cassian.
[8][9][10] According to a letter from Columbanus to Pope Gregory I, the author of Finnian's penitential also consulted Gildas about ecclesiastical discipline.
[8][13][14] There are two extant manuscripts of the almost complete text: the first, which dates back to the early ninth century, is housed at the abbey library of Saint Gall, while the second, which dates back to the late eighth century, is housed at the Austrian National Library.
[16][17] Originally written in Latin,[18] most of the fifty[19] canons in the penitential are applicable to both the clergy and the laity.
[21] For instance, somebody who immediately repented of his sinful thoughts would be forgiven by "beating his breast and seeking God's pardon"; on the other hand, somebody who would have acted on his sinful thoughts, if only he had the opportunity, had to "abstain from meat and wine for a whole year, eating only bread and water.