Indulgentiarum doctrina, so called from its incipit, is an apostolic constitution about indulgences, dated 1 January 1967. By this document Pope Paul VI, responding to suggestions made at the Second Vatican Council, substantially revised the practical application of the traditional doctrine relating to indulgences.
According to the Catechism of the Catholic Church, "The forgiveness of sin and restoration of communion with God entail the remission of the eternal punishment of sin, but temporal punishment of sin remains."
Pope Paul explained that sin bring punishments inflicted by God's sanctity and justice, which must be expiated either here on earth or else in the life to come. "These punishments are imposed by the just and merciful judgment of God for the purification of souls, the defense of the sanctity of the moral order and the restoration of the glory of God to its full majesty." Such expiation generally takes the form of penance, traditionally described as prayers, fasting, and alms, but also includes works of mercy and charity.
"That punishment or the vestiges of sin may remain to be expiated or cleansed and that they in fact frequently do even after the remission of guilt is clearly demonstrated by the doctrine on purgatory. In purgatory, in fact, the souls of those 'who died in the charity of God and truly repentant, but before satisfying with worthy fruits of penance for sins committed and for omissions' are cleansed after death with purgatorial punishments".
The document stressed that the Church's aim was not merely to help the faithful make due satisfaction for their sins, but chiefly to bring them to greater fervour of charity. For this purpose Paul VI decreed that partial indulgences, previously granted as the equivalent of a certain number of days, months, quarantines, or years of canonical penance, simply supplement, and to the same degree, the remission that those performing the indulgenced action already gain by the charity and contrition with which they do it. "For all men who walk this earth daily commit at least venial sins; thus all need the mercy of God to be set free from the penal consequences of sin."
The abolition of the classification by years and days made it clearer than before that repentance and faith are required not only for remission of eternal punishment for mortal sin but also for any remission of temporal punishment for sin. "Indulgences cannot be gained without a sincere conversion of outlook and unity with God".