13. ‹…› it is universally recognized (ομολογουμένως) that the remission of sins is at the same time liberation from punishment: for he who receives their absolution is also freed from the punishment that is due for them. It is given in three forms and at different times: 1. during baptism, 2. after baptism, through conversion and sorrow and compensation with good deeds in the present life, and — 3. after death, through prayers and good deeds and thanks to something else, which The Church does for the dead. So, the first remission of sins is completely unrelated to labor and is common to all and single-minded, like an outpouring of light and contemplation of the sun and the changes of the seasons, for this is only grace and nothing more is required of us than only faith. But the second is painful, as "washing his bed every night and bed with tears" (Psa 6:7), to whom the traces of the blows of sin are painful (Psa 38:6-7), who weeps and with a contrite face marches and imitates the conversion of the Ninevites and the pardoned humility of Manasseh. The third is also painful, for it is connected with repentance and with a broken conscience and suffering from a lack of good, however, it is by no means mixed with punishment, if it is an absolution of sins: for absolution and punishment cannot in any way occur at the same time. However, in the first and last remission of sins, the grace of God has a large part, with the assistance of prayer, but very little is contributed from us. The average, on the contrary, has little from grace, while the greater part owes to our labor. The first remission of sins differs from the last in that the first is equally the remission of all sins, and the last is only those sins that are not mortal and about which everyone repented in life. This is how the Church of God thinks, and, asking the departed for the remission of sins and believing that it is granted to them, it does not determine, as a law, any punishment in relation to them, knowing full well that divine beneficence overcomes the concept of Justice in such things.