From the perspective of the Catholic Church: (1) An indulgence is the remission before God of the temporal punishment due sins already forgiven as far as their guilt is concerned, which the follower of Christ with the proper dispositions and under certain determined conditions acquires through the intervention of the Church which, as minister of the Redemption, authoritatively dispenses and applies the treasury of the satisfaction won by Christ and the saints. (2) An indulgence is partial or plenary according as it removes either part or all of the temporal punishment due sin. (3) Partial as well as plenary indulgences can always be applied to the dead by way of suffrage. (4) A partial indulgence will henceforth be designated only with the words "partial indulgence" without any determination of days or years. (5) The faithful who at least with a contrite heart perform an action to which a partial indulgence is attached obtain, in addition to the remission of temporal punishment acquired by the action itself, an equal remission of punishment through the intervention of the Church. (6) A plenary indulgence can be acquired only once a day, except under certain provisions for those who are on the point of death. A partial indulgence can be acquired more than once a day, unless there is an explicit indication to the contrary. (7) To acquire a plenary indulgence it is necessary to perform the work to which the indulgence is attached and to fulfil three conditions: sacramental confession, Eucharistic Communion and prayer for the intentions of the Supreme Pontiff. It is further required that all attachment to sin, even to venial sin, be absent.
The doctrine and practice of indulgences which have been in force for many centuries in the Catholic Church have a solid foundation in divine revelation which comes from the Apostles and "develops in the Church with the help of the Holy Spirit," while "as the centuries succeed one another the Church constantly moves forward toward the fullness of divine truth until the words of God reach their complete fulfilment in her."< The remission of the temporal punishment due for sins already forgiven insofar as their guilt is concerned has been called specifically "indulgence."< It has something in common with other ways or means of eliminating the vestiges of sin but at the same time it is clearly distinct from them. In an indulgence in fact, the Church, making use of its power as minister of the Redemption of Christ, not only prays but by an authoritative intervention dispenses to the faithful suitably disposed the treasury of satisfaction which Christ and the saints won for the remission of temporal punishment. The aim pursued by ecclesiastical authority in granting indulgences is not only that of helping the faithful to expiate the punishment due sin but also that of urging them to perform works of piety, penitence and charity -- particularly those which lead to growth in faith and which favor the common good.
And if the faithful offer indulgences in suffrage for the dead, they cultivate charity in an excellent way and while raising their minds to heaven, they bring a wiser order into the things of this world.
To recall briefly the most important considerations, this salutary practice teaches us in the first place how it is sad and bitter to have abandoned the Lord God. Indeed the faithful when they acquire indulgences understand that by their own powers they could not remedy the harm they have done to themselves and to the entire community by their sin, and they are therefore stirred to a salutary humility.
Furthermore, the use of indulgences shows us how closely we are united to each other in Christ, and how the supernatural life of each can benefit others so that these also may be more easily and more closely united with the Father. Therefore the use of indulgences effectively influences charity in us and demonstrates that charity in an outstanding manner when we offer indulgences as assistance to our brothers who rest in Christ.
Likewise, the religious practice of indulgences reawakens trust and hope in a full reconciliation with God the Father, but in such a way as will not justify any negligence nor in any way diminish the effort to acquire the dispositions required for full communion with God. Although indulgences are in fact free gifts, nevertheless they are granted for the living as well as for the dead only on determined conditions. To acquire them, it is indeed required on the one hand that prescribed works be performed, and on the other that the faithful have the necessary dispositions, that is to say, that they love God, detest sin, place their trust in the merits of Christ and believe firmly in the great assistance they derive from the Communion of Saints.
In addition, it should not be forgotten that by acquiring indulgences the faithful submit docilely to the legitimate pastors of the Church and above all to the successor of Blessed Peter, the keybearer of heaven, to whom the Saviour Himself entrusted the task of feeding His flock and governing His Church. The salutary institution of indulgences therefore contributes in its own way to bringing it about that the Church appear before Christ without blemish or defect, but holy and immaculate, admirably united with Christ in the supernatural bond of charity. Since in fact by means of indulgences members of the Church who are undergoing purification are united more speedily to those of the Church in heaven, the kingdom of Christ is through these same indulgences established more extensively and more speedily until we all attain to the unity of the faith and of the deep knowledge of the Son of God, to perfect manhood, to the mature measure of the fullness of Christ. (Papal Writings, Indulgentiarum Doctrina, 1967).