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Code of Canon Law
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Can. 992 An indulgence is the remission in the sight of God of the temporal punishment due for sins, the guilt of which has already been forgiven. A member of Christ's faithful who is properly disposed and who fulfils certain specific conditions, may gain an indulgence by the help of the Church which, as the minister of redemption, authoritatively dispenses and applies the treasury of the merits of Christ and the Saints.
§2 To gain them, however, the person who is capable must have at least the intention of gaining them, and must fulfil the prescribed works at the time and in the manner determined by the terms of the grant.
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