Thomas Aquinas,
Summa Theologiae — Question 90 - OF THE PARTS OF PENANCE, IN GENERAL…
“ Parts are not assigned to penance as a virtue: because the human acts of which there are several in penance, are related to the habit of virtue, not as its parts, but as its effects. It follows, therefore, that parts are assigned to Penance as a sacrament, to which the human acts are related as matter: whereas in the other sacraments the matter does not consist of human acts, but of some one external thing, either simple, as water or oil, or compound, as chrism, and so parts are not assigned to the other sacraments. ”
