Introduction Starting with the thema, taken from the parable of the rich man and Lazarus, the quaestio is posed: is penance done in dying accepted by God and useful to human being? According to some, it is, because «as long as free will lasts, man can do both good and evil» (reference to Augustine apud Decretum Gratiani II, c. 33, dist. 7 [C. VI]); according to others, it isn’t, because once human being has reached the end of his life, he cannot have sufficient penance.
Divisio (see above) 1) First conclusion: “the first conclusion is this: one who has always been bad can die in a state of grace at the end of his life”, because he still has free will (reference to Decretum Gratiani II, c. 33, dist. 7 [C. I]). 2) Second conclusion: “the second conclusion is this: although it’s possible to convert to God at the end of one's mortal life, it’s nevertheless a strong and very difficult thing”, because at the end of his life, the human being is more exposed to the devil's temptations (reference to Gregory the Great), and if he was not able to repel them when he was at the height of his energy, he certainly will not be able to do so at the moment of extreme weakness. 3) Third conclusion: “the third conclusion is this: when penance is delayed, one must greatly fear the damnation of the petty”, because just as it’s difficult to account to a trader suddenly for the events that took place so many years ago, so it’s difficult to account for one's sins suddenly and in a short time. 4) Fourth conclusion: “the fourth conclusion is this: postponing confession and doing good deeds until one becomes old and sick is madness beyond measure” (exemplum: Samson, «who didn’t want to kill the Philistines when he could do so; then, when he wanted to break the chain with which the Philistines had bound him, he couldn’t and died like a madman» [reference to Judges 15-16]). 5) Fifth conclusion: “the fifth conclusion is this: whoever wants to be saved should do penance - in a wise and serious manner - in time, when he is healthy, when he has time and when he can do well”, because at a certain point there comes a time when «God no longer does mercy, but justice», and he will not care for those who, in the past, did not care for him.