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The excerpt represents the core issue or deciding factor on which you must meditate, and is drawn from Disputation of the Power and Efficacy of Indulgences by Dr. Martin Luther: article of death and of necessity.
10. Ignorant and wicked are the doings of those priests who,
in the case of the dying, reserve canonical penances for
purgatory.
11. This changing of the canonical penalty to the penalty of
purgatory is quite evidently one of the tares that were sown
while the bishops slept.
12. In former times the canonical penalties were imposed not
after, but before absolution, as tests of true contrition.
13. The dying are freed by death from all penalties; they are
already dead to canonical rules, and have a right to be
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