For much more heresy and absurdity than will be addressed here, I suggest a quick reading of the entire 95 Theses. As is plainly stated, Luther concede's papal authority, the power of indulgences to relieve the penalty of sin, and the necessity of temporal punishment (purgatory). The so-called reformer did little more than make confusing the same heresies which the Roman church stated clearly.

7 God never remits guilt to anyone without, at the same time, making him humbly submissive to the priest, His representative.

8 The penitential canons apply only to men who are still alive, and, according to the canons themselves, none applies to the dead.

9 Accordingly, the Holy Spirit, acting in the person of the pope, manifests grace to us, by the fact that the papal regulations always cease to apply at death, or in any hard case.

25 The same power as the pope exercises in general over purgatory is exercised in particular by every single bishop in his bishopric and priest in his parish.

44 Because, by works of love, love grows and a man becomes a better man; whereas, by indulgences, he does not become a better man, but only escapes certain penalties.

61 For it is clear that the power of the pope suffices, by itself, for the remission of penalties and reserved cases.

71 Let him be anathema and accursed who denies the apostolic character of the indulgences.

Notes

**95 Theses quoted from spurgeon.org