B.A. Cundiff refutes the concept of purgatory, emphasizing that the Bible does not mention such a place or state for purification after death. The fourteenth article of faith denounces the Romish doctrine of purgatory as a human invention contrary to the Word of God. Ecclesiastes 9:10 is cited to illustrate that there is no opportunity for purification or change of character after death, highlighting the importance of seeking cleansing and salvation in this life. The sermon stresses the urgency of being cleansed from sin now, as there will be no chance for purification after death.

Where, and what is purgatory? An imaginary place, or state after death, in which the souls of persons are supposed to be purified. The Bible does not say anything about this imaginary place. Our fourteenth article of faith is against it. It says, "The Romish doctrine concerning purgatory, etc., etc., etc., is a fond thing, vainly invented, and grounded upon no warrant of Scripture, but repugnant to the Word of God." -- [Discipline] The Bible says nothing about pardon for sin, or cleansing from sin after death. "Whatsoever thy hand findeth to do, do it with thy might; for there is no work, nor device, nor knowledge, nor wisdom, in the grave, whither thou goest." Eccl. ix. 10. This Scripture teaches that nothing can be attended to after death which should have received attention in this life. It does seem to be plain enough to settle forever the idea of purgatorial sanctification. There will be no change in character after death. Those who die unjust will be raised up unjust. Those who die filthy can not be cleansed by any purgatorial fires, they will be filthy still. Now is the time to be cleansed, after death it will be too late. It is our privilege to be cleansed from all filthiness of the flesh and spirit even now; and to "stand and rejoice in hope of the glory of God." This is a blessed, sweet experience. But there is no comfort in the thought that perhaps, somewhere in the spirit world, in the imaginary purgatory I may be made holy, and enter heaven at last. Take care, take care! "Life is the time to serve the Lord, The time to secure the great reward." We conclude, therefore, that the purgatory theory is not of God, but of men.