56. The true treasures of the church, out of which the pope distributes indulgences, are not sufficiently discussed or known among the people of Christ.
57. That indulgences are not temporal treasures is certainly clear, for many indulgence sellers do not distribute them freely but only gather them.
“For we are not, like so many, peddlers of God’s word, but as men of sincerity, as commissioned by God, in the sight of God we speak in Christ.” 2 Corinthians 2:17
“. . . and constant friction among people who are depraved in mind and deprived of the truth, imagining that godliness is a means of gain.” 1 Timothy 6:5
58. Nor are they the merits of Christ and the saints, for, even without the pope, the latter always work grace for the inner man, and the cross, death, and hell for the outer man.
Now, there’s a lot being said in this thesis which I don’t quite know how to relate, but I definitely detect the old Roman Catholic “Christ and . . . ” syndrome at play here! He is saying, “The merits of Christ And the saints are not the true treasures of the church. . . ?” That’s right, because only the merit of Christ Alone is the true treasure of the church!
59. St. Lawrence said that the poor of the church were the treasures of the church, but he spoke according to the usage of the word in his own time.
Ambrose’s legend of St. Lawrence seems to portray a proper humility and communal spirit evidenced of the first church in Acts 2:44-45 “And all who believed were together and had all things in common. 45 And they were selling their possessions and belongings and distributing the proceeds to all, as any had need. ” I surmise it was something of this sort of spirit which Luther commends in this thesis.
60. Without want of consideration we say that the keys of the church, given by the merits of Christ, are that treasure.
Peter Confesses Jesus As the Christ (Matthew 16:13-19)
13 Now when Jesus came into the district of Caesarea Philippi, he asked his disciples, “Who do people say that the Son of Man is?” 14 And they said, “Some say John the Baptist, others say Elijah, and others Jeremiah or one of the prophets.” 15 He said to them, “But who do you say that I am?” 16 Simon Peter replied, “You are the Christ, the Son of the living God.” 17 And Jesus answered him, “Blessed are you, Simon Bar-Jonah! For flesh and blood has not revealed this to you, but my Father who is in heaven. 18 And I tell you, you are Peter, and on this rock  I will build my church, and the gates of hell  shall not prevail against it. 19 I will give you the keys of the kingdom of heaven, and whatever you bind on earth shall be bound in heaven, and whatever you loose on earth shall be loosed  in heaven.”
Those who share Peter’s confession above, Jesus is the Christ, the Son of the living God, receive the affirmation of the church that they are indeed subjects of the kingdom of heaven.
61. For it is clear that the pope’s power is of itself sufficient for the remission of penalties and cases reserved by himself.
62. The true treasure of the church is the most holy gospel of the glory and grace of God.
The Righteousness of God Through Faith (Romans 3:21-26)
21 But now the righteousness of God has been manifested apart from the law, although the Law and the Prophets bear witness to it— 22 the righteousness of God through faith in Jesus Christ for all who believe. For there is no distinction: 23 for all have sinned and fall short of the glory of God, 24 and are justified by his grace as a gift, through the redemption that is in Christ Jesus, 25 whom God put forward as a propitiation by his blood, to be received by faith. This was to show God’s righteousness, because in his divine forbearance he had passed over former sins. 26 It was to show his righteousness at the present time, so that he might be just and the justifier of the one who has faith in Jesus.
63. But this treasure is naturally most odious, for it makes the first to be last (Mt. 20:16).
2 Corinthians 2:15 For we are the aroma of Christ to God among those who are being saved and among those who are perishing, 16 to one a fragrance from death to death, to the other a fragrance from life to life.
1 Corinthians 1:18 For the word of the cross is folly to those who are perishing, but to us who are being saved it is the power of God. 19 For it is written,
“I will destroy the wisdom of the wise,and the discernment of the discerning I will thwart.”
20 Where is the one who is wise? Where is the scribe? Where is the debater of this age? Has not God made foolish the wisdom of the world? 21 For since, in the wisdom of God, the world did not know God through wisdom, it pleased God through the folly of what we preach to save those who believe.
64. On the other hand, the treasure of indulgences is naturally most acceptable, for it makes the last to be first.
65. Therefore the treasures of the gospel are nets with which one formerly fished for men of wealth.
Mark 1:16 Passing alongside the Sea of Galilee, he saw Simon and Andrew the brother of Simon casting a net into the sea, for they were fishermen. 17 And Jesus said to them, “Follow me, and I will make you become fishers of men.” 18 And immediately they left their nets and followed him. 19 And going on a little farther, he saw James the son of Zebedee and John his brother, who were in their boat mending the nets. 20 And immediately he called them, and they left their father Zebedee in the boat with the hired servants and followed him.
2 Corinthians 8:9 For you know the grace of our Lord Jesus Christ, that though he was rich, yet for your sake he became poor, so that you by his poverty might become rich.
66. The treasures of indulgences are nets with which one now fishes for the wealth of men.