[18] For Luther's opinion of this distinction, see the Discourse Concerning Confession elsewhere in the present volume. [19] "Not even the poorest part of the penance which is called 'satisfaction,' but the remission of the poorest part of penance." Letter to Staupitz, below. [20] There is ample proof that in practice the indulgences were preached as sufficient to secure the purchaser the entire remission of sin, and the form a culpa et poena was officially employed in many cases (Cf. Brieger, Das Wesen des Abiases am Ausgang des M A. and PRE3 IX. 83 ff., and Lea, History of Confession, etc., III, 54 ff.). "It is difficult to withstand the conclution that even in theory indulgences had been declared to be efficacious for the removal of the guilt of sin in the presence of God," Lindsay, History of the Reformation, I, 226. [21] It is the basis of this theory that Roman Catholic writers on indulgences declare them to be "extra-sacramental," i. e., outside the Sacrament of Penance. So, e.g., Kent, in The Catholic Encyclopedia, Art. Indulgence. [22] See Theses 56-58. [23] The doctrine of the "Treasury of the Church" grew up as a result of the indulgences. It was an attempt to answer the question, How can a "satisfaction," which God demands, be waived? The answer is, By the application of merits earned by Christ and by the Saints who did more than God requires. These merits form the Treasury of the Church. Cf. Seeberg, PRE3 XV, 417; Lea, Hist. of Confession, etc., III, 14-28. [24] See Theses 26. [25] i. e. A plenary indulgence similar to those granted for pilgrimage to Rome in Jubilee-years. See above, p.18. [26] See Theses 53-55. [27] See Thesis 75. [28] See Thesis 35. [29] See Thesis 27. [30] Weimar Ed., I, 63 ff.; Erl. Ed., I, 101 ff. [31] Weimar Ed., I, 94 ff,; Erl. Ed., I, 171 ff., 177 ff. [32] See Thesis 1. [33] See Thesis 4. [34] See Letter to Archbishop, below. The text of this Instruction in Kapp, Sammlung, etc. (1721), pp. 117-206. Tschackert has surmised that even the number of the Theses was determined by the number of the paragraphs in this Instruction. There were 94 of these paragraphs, and of the Theses 94 + 1. Enstehung d. luth. u. ref. Kirchenlehre (1910), p. 16, note 1. [35] The following, based on an unpublished manuscript of Th. Brieger, is an interesting analysis of the contents and subject matter of the Theses. For the sake of brevity the minor subdivisions are omitted:     Introduction. The ideas fundamentally involved in the concept         of poenitentia (Th. 1-7).     I. Indulgences for souls in purgatory (Th. 8-29).         1. Canonical Penalties and the pains of purgatory (Th. 8-19).         2. The relation of the Pope to purgatory (Th. 8-19).     II. Indulgences for the living (Th. 30-80).         1. The content and nature of the preaching of indulgences             (Th. 30-55).         2. The treasury of the Church (Th. 56-66).