Offerings are for the benefit of the Church...

They themselves should remember that riches have been given to bishops as alms for the administration and advantage of the churches. As the rule says, "The benefit is given because of the office." Therefore, they cannot with a good conscience possess these alms and defraud the Church.  The Church has need of this money to support ministers, aid education, care for the poor, and establish courts, especially for marriage   So great is the variety and extent of marriage controversies that there is need for a special court, for which the endowments of the church are needed.  Peter predicted that there would be godless bishops who would abuse the alms of the Church for luxury and neglect the ministry.  Therefore, let those who defraud the Church know that they will pay God the penalty for this crime.
~BOC, PPP, 79-82

The errors of the kingdom of the pope detract from Christ's glory and bring destruction to souls...

In this our consciences are excused well enough, for the errors of the kingdom of the pope are clear.  Scripture with its entire voice cries out that these errors are a teach of darkness and of Antichrist.  The idolatry in the abuse of the Masses is clear.  The Masses are used for the most shameful moneymaking.  The doctrine of repentance has been utterly corrupted by the pope and his followers.  They teach that sins are forgiven because of the value of our words.  Then they tell us to doubt whether the forgiveness takes place.  They nowhere teach that sins are forgiven freely for Christ's sake, and that by this faith we obtain forgiveness of sins.

So they hide Christ's glory and rob consciences of firm consolation.  They abolish true divine services (i.e., the exercises of faith struggling with despair).

They have clouded over the doctrine about sin.  They have invented a tradition about the listing of offenses, producing many errors and despair.

In addition, they have invented satisfactions, with which they have also hidden Christ's benefit.

From these, indulgences have been borne.  These are pure lies, fabricated for the sake of making money.

How many abuses and what horrible idolatry the invocation of saints has produced!

What shameful acts have arisen from the tradition of celibacy!

What darkness the doctrine of vows has spread over the Gospel!  They pretend that vows are righteousness before God and merit the forgiveness of sins.  So they have transferred the benefit of Christ to human traditions and have completely snuffed out the doctrine about faith.  They have pretended the most silly traditions are services of God and perfection.  They have preferred these to the works of the callings that God requires and has ordained.  These errors should not be treated lightly.  They detract from Christ's glory and bring destruction to souls.  They cannot be passed by unnoticed.
~BOC, PPP, 42-48

The authority to administer the Gospel lies with the Church....

Wherever the Church is, there is the authority to administer the Gospel.  Therefore, it is necessary for the Church to retain the authority to call, elect, and ordain ministers.  This authority is a gift that in reality is given to the Church.  No human power can take this gift away from the Church.  As Paul testifies to the Ephesians, when "He ascended...He gave gifts to men" (Ephesians 4:8).  He lists among the gifts specifically belonging to the church "pastors and teachers" (4:11), and adds that they are given for the ministry, "for the building up of the body of Christ" (4:12).  So wherever there is a True Church, the right to elect and ordain ministers necessarily exists.  In the same way, in a case of necessity even a layman absolves and becomes the minister and pastor of another.  Augustine tells the story of two Christians in a ship, one of whom baptized the catechumen, who after Baptism then absolved the baptizer.
~BOC, PPP, 67