Except in connection with the sacrament of Penance, canon law imposed no "legal" obligation – though a "moral" one might exist – to denounce clerics guilty of engaging in or attempting a homosexual act; but the procedure described in "Crimen sollicitationis" was to be followed also in dealing with such accusations (71–72). And any gravely sinful external obscene act with prepubescent children of either sex or with animals engaged in or attempted by a cleric was to be treated, for its penal effects, as equivalent to an actual or attempted homosexual act (73).