r
which it became of all branches of the indulgence trade the most
profitable."

The reader will note that the indulgence trade in its latest form had
not become a general thing until about six years before Luther's birth.
It was a comparatively new thing that Luther attacked. In our remarks on
monasticism in a previous chapter we alluded to the Roman teaching
concerning the Treasure of the Merits of the Saints, or the Treasure of
the Church. This teaching greatly fructified the theory of indulgences.
It has never been shown, and never will be, how this Treasure
originates. In the work of our Redeemer there was nothing superabundant
that the Scriptures name. He fulfilled the entire Law for man, and His
merits are of inestimable value. But they were all needed for the work
of satisfying divine justice. Moreover, all these merits of Christ are
freely given to each and every believer and cancel all his guilt,
according to the statement of Paul: "Christ is the end of the Law for
righteousness to every one that believeth." As regards the merits of the
saints, which they accumulated by doing good works in excess of what
they were required to do, this is a purely imaginary asset of the papal
bank of Rome. Every man, with all that he is and has and is able to do,
owes himself wholly to God. At the best he can only do his duty. There
is no chance for doing good works in excess of duty. If he were really
to do all, he would only do what it was his duty to do, Luke 17, 10, and
would be told to regard himself, even in that most favorable case, as an
unprofitable servant.

But supposing there were superabundant merits, supererogatory works of
Christ and the saints, who has determined their quantity? Who takes the
inventory of this stock of the papal bank of Rome? Is he the same party
who determines the length of a person's stay in purgatory and can tell
how much he has been in arrears in the matter of goodness and
virtuousness, and how much cash will purchase his release? How is this
intelligence conveyed to purgatory that Mr. So-and-so is free to proceed
to heaven? A multitude of such questions arising in all thinking minds
that want to arrive at rock bottom facts in so serious a matter always
baffle the theologians of Rome. They owe the world an answer on these
questions for four hundred years. Is the world doing Rome an injustice
when it regards the sale of indulgences a pure confidence game in holy
disguise, the offer of a fic