Allow me to let theologian B.B. Warfield introduce the next group of Luther’s 95 protests against the Roman Catholic Church with his summary on their significance:
The significance of the Theses as a Reformation act emerges thus in this: that they are a bold, an astonishingly bold, and a powerful, an astonishingly powerful, assertion of the evangelical doctrine of salvation, embodied in a searching, well-compacted, and thoroughly wrought-out refutation of the sacerdotal conception, as the underlying foundation on which the edifice of the indulgence traffic was raised. This is what Walther Köhler means when he declares that we must recognize this as the fundamental idea of Luther’s Theses: “the emancipation of the believer from the tutelage of the ecclesiastical institute”; and adds, “Thus God advances for him into the foreground; He alone is Lord of death and life; and to the Church falls the modest role of agent of God on earth – only there and nowhere else.” “The most far-reaching consequences flowed from this,” he continues; “Luther smote the Pope on his crown and simply obliterated his high pretensions with reference to the salvation of souls in this world and the next, and in their place set God and the soul in a personal communion which in its whole intercourse bears the stamp of interiorness and spirituality.” Julius Köstlin puts the whole matter with his accustomed clearness and balance – though with a little wider reference than the Theses themselves – when he describes the advance in Luther’s testimony marked by the indulgence controversy thus: “As he had up to this time proclaimed salvation in Christ through faith, in opposition to all human merit, so he now proclaims it also in opposition to an external human ecclesiasticism and priesthood, whose acts are represented as conditioning the imparting of salvation itself, and as in and of themselves, even without faith, effecting salvation for those in whose interests they are performed.”
24. It must therefore be the case that the major part of the people are deceived by that indiscriminate and high-sounding promise of relief from penalty.
25. The same power as the pope exercises in general over purgatory is exercised in particular by every single bishop in his bishopric and priest in his parish.
26. The pope does excellently when he grants remission to the souls in purgatory on account of intercessions made on their behalf, and not by the power of the keys (which he cannot exercise for them).
27. There is no divine authority for preaching that the soul flies out of the purgatory immediately the money clinks in the bottom of the chest.
28. It is certainly possible that when the money clinks in the bottom of the chest avarice and greed increase; but when the church offers intercession, all depends in the will of God.
29. Who knows whether all souls in purgatory wish to be redeemed in view of what is said of St. Severinus and St. Pascal? (Note: Paschal I, pope 817-24. The legend is that he and Severinus were willing to endure the pains of purgatory for the benefit of the faithful).
30. No one is sure of the reality of his own contrition, much less of receiving plenary forgiveness.
31. One who bona fide buys indulgence is a rare as a bona fide penitent man, i.e. very rare indeed.
32. All those who believe themselves certain of their own salvation by means of letters of indulgence, will be eternally damned, together with their teachers.
33. We should be most carefully on our guard against those who say that the papal indulgences are an inestimable divine gift, and that a man is reconciled to God by them.
34. For the grace conveyed by these indulgences relates simply to the penalties of the sacramental “satisfactions” decreed merely by man.
35. It is not in accordance with Christian doctrines to preach and teach that those who buy off souls, or purchase confessional licenses, have no need to repent of their own sins.
36. Any Christian whatsoever, who is truly repentant, enjoys plenary remission from penalty and guilt, and this is given him without letters of indulgence.
37. Any true Christian whatsoever, living or dead, participates in all the benefits of Christ and the Church; and this participation is granted to him by God without letters of indulgence.
38. Yet the pope’s remission and dispensation are in no way to be despised, for, as already said, they proclaim the divine remission.
39. It is very difficult, even for the most learned theologians, to extol to the people the great bounty contained in the indulgences, while, at the same time, praising contrition as a virtue.
40. A truly contrite sinner seeks out, and loves to pay, the penalties of his sins; whereas the very multitude of indulgences dulls men’s consciences, and tends to make them hate the penalties.
41. Papal indulgences should only be preached with caution, lest people gain a wrong understanding, and think that they are preferable to other good works: those of love.
42. Christians should be taught that the pope does not at all intend that the purchase of indulgences should be understood as at all comparable with the works of mercy.
43. Christians should be taught that one who gives to the poor, or lends to the needy, does a better action than if he purchases indulgences.
44. Because, by works of love, love grows and a man becomes a better man; whereas, by indulgences, he does not become a better man, but only escapes certain penalties.
45. Christians should be taught that he who sees a needy person, but passes him by although he gives money for indulgences, gains no benefit from the pope’s pardon, but only incurs the wrath of God.
46. Christians should be taught that, unless they have more than they need, they are bound to retain what is only necessary for the upkeep of their home, and should in no way squander it on indulgences.