Luther came to understand justification as entirely the work of God. This teaching by Luther was clearly expressed in his 1525 publication On the Bondage of the Will , which was written in response to On Free Will by Desiderius Erasmus (1524). Luther based his position on predestination on St. Paul's epistle to the Ephesians 2:8–10 . Against the teaching of his day that the righteous acts of believers are performed in cooperation with God, Luther wrote that Christians receive such righteousness entirely from outside themselves; that righteousness not only comes from Christ but actually is the righteousness of Christ, imputed to Christians (rather than infused into them) through faith. 
Therefore I claim that the pope has no jurisdiction over Purgatory... If the pope does have power to release anyone from Purgatory, why in the name of love does he not abolish Purgatory by letting everyone out? If for the sake of miserable money he released uncounted souls, why should he not for the sake of most holy love empty the place? To say that souls are liberated from Purgatory is audacious. To say they are released as soon as the coffer rings is to incite avarice. The pope would do better to give everything away without charge."