What are the first names of the people whose class is given a list?
Sam, an eight-year-old attending a Catholic school, and his trouble making friend Jacob prepare for their first confession. Their class is given a list of sins that children can confess. These include "bullying" and "swearing" among others.   Sam pores over the list but is unable to come up with a sin he has done. Sam asks Jacob what he will confess. Jacob states that he would mention not listening to his mother and locking his sister in the closet. Sam feels like he will not be a true Catholic if he cannot be absolved, so he turns to Jacob to suggest a sin Sam could commit and then confess to.
Jacob and Sam decide to steal Farmer Collins' Scarecrow and leave in middle of the road for him to find while he is driving his tractor to town, committing the sin of "stealing."  The plan backfires when Famer Collins pulls off the main road before he sees the stolen scarecrow. At the moment the tractor pulls off the road, another car speeds down the twisted and deserted street and, believing the scarecrow to be a dead body, swerves to avoid it and crashes into a tree. Sam walks up to the car and sees a woman and a little girl alive, but severely dazed and bleeding from the head. The car bursts into flames. Sam and Jacob flee the scene with the scarecrow. As they are running through the woods they hear the car explode.  
Sam and Jacob push the scarecrow off a cliff by the tree they play by every day. Jacob makes Sam swear never to tell anyone because "it was an accident."  Sam is full of guilt. That night he dreams the dead woman, the farmer and his father all know. He is haunted by what he has done.
In school the next day Sam runs out of his class into the bathroom, unable to deal with what he has done. Jacob runs after him and tells him that no one knows that he has to keep it together. Jacob tells Sam to meet him at the tree where they hid the scarecrow after dinner.
Sam Jacob