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As part of a fund-raising campaign commissioned by Pope Leo X to finance the renovation of St Peter's Basilica in Rome, Johann Tetzel, a Dominican priest, began the sale of indulgences in the German lands.
Albert of Mainz, the Archbishop of Mainz in Germany, had borrowed heavily to pay for his high church rank and was deeply in debt.
He agreed to allow the sale of the indulgences in his territory in exchange for a cut of the proceeds.
Luther was apparently not aware of this.
Even though Luther's prince, Frederick III, and the prince of the neighboring territory, George, Duke of Saxony, forbade the sale thereof in their respective lands, Luther's parishioners traveled to purchase them.
When these people came to confession, they presented their plenary indulgences which they had paid good silver money for, claiming they no longer had to repent of their sins, since the document promised to forgive all their sins.
Luther was outraged that they had paid money for what was theirs by right as a free gift from God.
He felt compelled to expose the fraud that was being sold to the pious people.
This exposure was to take place in the form of a public scholarly debate at the University of Wittenberg.
The Ninety-Five Theses outlined the items to be discussed and issued the challenge to any and all comers.

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