"Deprived for some time of the outward and, so to speak, "commercial" aspects, it is a time of special grace. Indeed, sins need God's forgiveness above all, but then also a purification, to be carried out here below, or, after death, in purgatory. Sacramental absolution in confession removes guilt and restores friendship with God, but there remains the duty of purification of the negative imprint left by the evil done and of reparation. This is the indulgence, through which we draw from the treasure of the Church, that is, from the merits acquired from Christ, Our Lady and the Saints. The indulgence can only be obtained once a day and can also be applied to our deceased loved ones by helping them in their purification process."
January 1, 1970
https://en.wikiquote.org/wiki/Indulgence