Purgatory
If a person dies in mortal sin, he goes to hell.
If the person dies with any sin, with any imperfection or blemish on his soul, he cannot be admitted into heaven but must first go through the purging fires of purgatory, where his impurities are cleansed away until such time as righteousness is truly inherent in him.
One might spend five minutes in purgatory and another may be there five thousand years. It all depends on how many merits one has when they arrive in purgatory.
Rome decided that it had authority to award merits to those who lacked merits in order to shorten their time in purgatory. These merits come from what they refer to as supererogation.
These are works that are more meritorious than God requires. These works are performed by the saints, and the excess merits go into the treasury of merits. This is like a "merit bank" that Rome can make withdrawals from when it sees fit. This allows them to give an indulgence to a needy person in purgatory.
Protestants also have a treasury of merit... it goes by a different name though - Yeshua. It is an infinite source and is inexhaustible.
Indulgences
An indulgence is a transfer of merit. You cannot receive a transfer of merit except by imputation. According to Rome, one needs enough "merits" in order to be accepted into Heaven. Not enough merits? You go purgatory until you have enough merits.
Early in the 16th century, pope Leo X offered indulgences to those giving alms towards rebuilding St. Peter's Basilica. He made it clear to state that the church was not selling indulgences as a fundraiser. They claimed this almsgiving was part of their works of satisfaction. In other words, nobody was to give alms for any reason apart from a broken and contrite heart because their sin. So, even though it's related to their penance, they still receive special indulgences for doing so.
Of course, it didn't take long for someone to begin selling indulgences. A German Dominican priest did just that. This called attention to the entire scam from Rome and it mushroomed into a large controversy for Rome.
Recognizing this, Rome's "official" stance is that nobody can pay to have their loved ones relieved of purgatory. Growing up, I personally knew those who did exactly that. So Rome can make any statement they want, or call it whatever they want, but money was being exchanged for this purpose not that long ago.
Invincible ignorance can also earn one indulgences. Invincible ignorance is a type of ignorance that cannot be overcome which in turn provides an excuse.
Paul tells us that men are without excuse:
[Rom 1:20 LSB] For since the creation of the world His invisible attributes, both His eternal power and divine nature, have been clearly seen, being understood through what has been made, so that they are without excuse.
Rome did this for Protestants that grew up in Protestant communities and had never been exposed to the teaching and truth of Roman catholicism. Meaning, they might have become Roman catholic if only they had heard about it. Since they were not exposed to Rome's "truth" they could be awarded indulgence through invincible ignorance. If you were one of those who knew about catholicism's truths, and turned your nose up at it, you could not be awarded - you have no hope of salvation.
According to Rome, anyone outside of the Roman catholic church was also outside the Body of Christ. Vatican II somewhat changed this hard line stance from heretics to separated brethren. How kind of them!
Yes - all of this is still being dictated today. All you have to do is look up Rome's statements on purgatory and indulgences in their 1995 catechism.
What does Scripture Say?
The above is so outlandish and ridiculous that I can't hardly even believe that man can come up with such evilness. Rome stands in direct conflict with Scripture.
If Christ’s one sacrifice has already perfected and sanctified believers "for all time", there is no remaining purification or temporal punishment needed after death. The work is finished and complete.
[Heb 9:11-12 LSB] But when Christ appeared as a high priest of the good things to come, He entered through the greater and more perfect tabernacle, not made with hands, that is to say, not of this creation, [12] and not through the blood of goats and calves, but through His own blood, He entered the holy places once for all, having obtained eternal redemption.
[Heb 10:10 LSB] By this will we have been sanctified through the offering of the body of Jesus Christ once for all.
[Heb 10:14 LSB] For by one offering He has perfected for all time those who are being sanctified.
[Heb 10:18 LSB] Now where there is forgiveness of these things, there is no longer any offering for sin.
Forgiveness and cleansing are total and immediate upon faith and confession — there is no partial forgiveness or lingering debt of temporal punishment.
[1Jn 1:6-9 LSB] If we say that we have fellowship with Him and yet walk in the darkness, we lie and do not do the truth; [7] but if we walk in the Light as He Himself is in the Light, we have fellowship with one another, and the blood of Yeshua His Son cleanses us from ALL sin. [8] If we say that we have no sin, we deceive ourselves and the truth is not in us. [9] If we confess our sins, He is faithful and righteous to forgive us our sins and to cleanse us from ALL unrighteousness.
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