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Conversely, sins reduce one's merit before God and incur a debt to Him in the divine economy.
According to Medieval Roman Catholicism, sufficiently serious sins not only remove merit, but also extinguish sanctifying grace in the baptized believer's soul, which can be restored by the sacrament of penance.
These sins are mortal sins or deadly sins.
Less serious sins, venial sins, incur loss of merit.
Believers whose accounts were overdrawn at the final accounting went to Hell ; believers without enough merit for Heaven went to Purgatory, where they could work off the debt they owed to God.

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