Did Martin Luther accept or reject the existence of Purgatory?
Martin Luther rejected many dogmas and doctrines of the Catholic Church. What was his belief concerning Purgatory? Did he accept it or reject it?
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Luther's beliefs on purgatory evolved over time. A quick search on the Internet will find people claiming he accepted purgatory, offering quotes to prove it, and others saying he rejected it, also offering quotes to prove it. As such, a thorough investigation into his belief during different time periods is warranted.
95 Theses
Any investigation into what Luther believed about purgatory, must start at the beginning of the Reformation - Luther's composition of 95 Theses against corruption in the Catholic Church in 1517. Among the 95 points, more than a dozen are about purgatory, including:
Hell, purgatory, and heaven seem to differ the same as despair, fear, and assurance of salvation. (#16)
Furthermore, it does not seem proved, either by reason or by Scripture, that souls in purgatory are outside the state of merit, that is, unable to grow in love. (#18)
As a matter of fact, the pope remits to souls in purgatory no penalty which, according to canon law, they should have paid in this life. (#22)
They [the papacy] preach only human doctrines who say that as soon as the money clinks into the money chest, the soul flies out of purgatory. (#27)
Who knows whether all souls in purgatory wish to be redeemed, since we have exceptions in St. Severinus and St. Paschal, as related in a legend. (#29)
Luther is disagreeing on some points about the nature of purgatory and certain is condemning claims that people can buy a quick pass through of purgatory for the dead, but he is not doubting its existence in any way. It seems quite clear that he takes its existence for granted at that time. Indeed, in his own Explanation of the Ninety-five Theses, he said he was unsure of the exact nature of purgatory but affirmed "I am positive there is a purgatory."