Thomas Martin Lindsay, 1911 Encyclopædia Britannica, Volume 17… (1911)
“ The Treasury of Merits has never been properly defined; it is hard to say what it is, and it is not properly understood by the people; it cannot be the merits of Christ and of His saints, because these act of themselves and quite apart from the intervention of the pope; it can mean nothing more than that the pope, having the power of the keys, can remit ecclesiastical penalties imposed by the church; the true Treasure-house of merits is the Holy Ghost of the grace and glory of God. ”
