THESIS 1: When the Lord calls us to repent, he meant the entire life of a believer is one of penance.
THESIS 2: Matthew 4:17

THESIS 3: Repentance is both internal and external. *Luther not attacking the sacrament of penance or the institution of indulgences, but the gross abuse of the indulgence.
THESIS 6: The pope cannot remit guilt, but only declare it has been remitted by God. The pope’s power is limited. He does not remit guilt, he administers the remittance.
THESIS 8: The cannons of penance only apply to the living, not the dead. This is an abuse of the sacrament of penance. Luther is attacking a papal policy only 50 years old.
THESIS 27: There is no “springing from purgatory” when the indulgence is paid (against Tetzel, and the paying of a general indulgence.)
THESIS 32: All those who believe in Eternal security because of letters of indulgence are eternally damned with their teachers. (The church never taught this, but Luther sees this implication drawn by common people)
THESIS 71: The indulgence “idea” that satisfaction can be reduced by an action of the church is valid. Luther shows He is only attacking the abuse of penance and the indulgence.
THESIS 81-82: The papacy is brought into disrepute by the sale of indulgences. The papacy has become hard to defend.THESIS 82: Laity asks, “Why doesn’t the pope just let everyone out of purgatory by an act of love, rather than redeeming souls for money to build a church?”
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