God remits guilt to no one unless at the same time he humbles him in all things and makes him submissive to the vicar, the priest.* The penitential canons are imposed only on the living, and, according to the canons themselves, nothing should be imposed on the dying.* Therefore the Holy Spirit through the pope is kind to us insofar as the pope in his decrees always makes exception of the article of death and of necessity. Those priests act ignorantly and wickedly who, in the case of the dying, reserve canonical penalties for purgatory.
