Scope of this master's thesis is to presents a model for a system that improves the access to the sacraments of penance and Eucharist for believers who are limited in participating at services held at their local communities due to limitations of their bodily capabilities. In Austria there are about 230.000 people in total who are no longer able to attend church services on their own or participate actively in their traditional communities, according to numbers published by the

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... . This thesis looks at philosophical and theological approaches towards reality, virtuality, virtual reality and the sacraments of penance and Eucharist found at (e.g.) KlausMüller and Karl Rahner. The extension of physical existence (of man) in reality by means of – and within – virtual reality is discussed, and existing chances and possible risks are pointed out. Subsequently a number of prerequisites for a possible model of a system are discussed, followed by the model – PISA (platform for internet-based sacrament administration) – of aforesaid system itself as well as its main processes, its advantages and disadvantages. Finally the research question "Is it possible to provide access to and administer the sacraments of penance and Eucharist by means of modern communication, namely the internet, for believers, and if yes: how?" will be answered, and a brief outlook towards possible further development of the system in the future is given.