1. When our Lord and Master Jesus Christ said, "Repent" (Mt 4:17), he willed the entire life of believers to be one of repentance.
2. This word cannot be understood as referring to the sacrament of penance, that is, confession and satisfaction, as administered by the clergy.
3. Yet it does not mean solely inner repentance; such inner repentance is worthless unless it produces various outward mortification of the flesh.
4. The penalty of sin remains as long as the hatred of self (that is, true inner repentance), namely till our entrance into the kingdom of heaven.
5. The pope neither desires nor is able to remit any penalties except those imposed by his own authority or that of the canons.
6. The pope cannot remit any guilt, except by declaring and showing that it has been remitted by God; or, to be sure, by remitting guilt in cases reserved to his judgment. If his right to grant remission in these cases were disregarded, the guilt would certainly remain unforgiven.
7. God remits guilt to no one unless at the same time he humbles him in all things and makes him submissive to the vicar, the priest.
8. The penitential canons are imposed only on the living, and, according to the canons themselves, nothing should be imposed on the dying.
9. Therefore the Holy Spirit through the pope is kind to us insofar as the pope in his decrees always makes exception of the article of death and of necessity.
10. Those priests act ignorantly and wickedly who, in the case of the dying, reserve canonical penalties for purgatory.
11. Those tares of changing the canonical penalty to the penalty of purgatory were evidently sown while the bishops slept (Mt 13:25).
12. In former times canonical penalties were imposed, not after, but before absolution, as tests of true contrition.
13. The dying are freed by death from all penalties, are already dead as far as the canon laws are concerned, and have a right to be released from them.
14. Imperfect piety or love on the part of the dying person necessarily brings with it great fear; and the smaller the love, the greater the fear.
15. This fear or horror is sufficient in itself, to say nothing of other things, to constitute the penalty of purgatory, since it is very near to the horror of despair.
16. Hell, purgatory, and heaven seem to differ the same as despair, fear, and assurance of salvation.
17. It seems as though for the souls in purgatory fear should necessarily decrease and love increase.
18. Furthermore, it does not seem proved, either by reason or by Scripture, that souls in purgatory are outside the state of merit, that is, unable to grow in love.
19. Nor does it seem proved that souls in purgatory, at least not all of them, are certain and assured of their own salvation, even if we ourselves may be entirely certain of it.
20. Therefore the pope, when he uses the words "plenary remission of all penalties," does not actually mean "all penalties," but only those imposed by himself.
21. Thus those indulgence preachers are in error who say that a man is absolved from every penalty and saved by papal indulgences.
22. As a matter of fact, the pope remits to souls in purgatory no penalty which, according to canon law, they should have paid in this life.
23. If remission of all penalties whatsoever could be granted to anyone at all, certainly it would be granted only to the most perfect, that is, to very few.
