Panormitanus

"They all, however, have a single reason for their opinion, as Panormitanus also points out in book five of Concerning Penance and Remission, in the chapter entitled Quod autem, namely this: If indulgences are said to remit only canonical punishments, this makes indulgences of too little value" (Explanations of the Ninety-five Theses, LW 31: 147).

"Nicholas of Tudesco, archbishop of Palermo (Panormitanus) was a learned Benedictine scholar. Luther refers to his gloss in Decretalium D. Gregorii Papae IX v. tit. XXXVIII, cap. 4. Corpus Iuris Canonici, II, col. 885." (n.32).