In determining if a mortal sin has been committed, mitigating circumstances should not be considered by penitents or by priests. Whether mitigating circumstances apply to excuse or mitigate the punishment for sin is a question for God’s discretion after we die.
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Although we cannot presume how God will exercise his discretion in regard to mitigating circumstances, it is pretty safe to accept that a person would not be punished for an offence such as missing Mass on Sunday where the person had Covid, for example.