The doctrine of the “Treasury of the Church” was first officially expressed in 1343 by Pope Clement VI. He describes this treasury as not only consisting of the merits of Christ’s atonement but also “the merits (atonements) of Mary, the Mother of God, and of all the chosen, from the greatest to the least of the just, contribute to the increase of the treasure from which the Church draws in order to secure remission of temporal punishment.”
Ang doktrina ng "Treasury of the Church" ay unang opisyal na ipinahayag noong 1343 ni Pope Clement VI. Inilarawan niya ito na hindi lamang kahalagahan ng pagtubos ni Kristo subalit ganoon din ang kahalagahan ni Maria, Ina ng Diyos, at lahat ng mga pinili, mula sa pinakadakila hanggang sa pinakamababa, ay may bahagi sa karagdagang kayamanan kung saan kumukuha ang simbahan upang siguraduhin ang pagpapatawad sa kaparusahang temporal.