Catechism of the Catholic Church

We also call these spiritual goods of the communion of saints the Church's treasury, which is "not the sum total of the material goods which have accumulated during the course of the centuries. On the contrary the treasury of the Church' is the infinite value, which can never be exhausted, which Christ's merits have before God. They were offered so that the whole of mankind could be set free from sin and attain communion with the Father. In Christ, the Redeemer himself, the satisfactions and merits of his Redemption exist and find their efficacy." (617)