Martin Luther's bias in the 95 Theses seems to be for God and against the Catholic Church of the time. He was fed up with the religious rituals of the time and the theses reflect this truth. He gave his life to the Church, but realized that the Church made God out to be something different than he experienced as he spent time copying the bible. Romans 1:16 points out the issue of grace that prompted his criticism of the Church for requiring indulgences to be monetarily paid for sin. Only God had the power to forgive and man had the capacity to receive grace. In fact, the Lutheran Church today is often criticized by other Christian denominations for relying too much on the idea of grace. I would argue his theses focus on either the petty rituals of the Catholic Church of the time that were not in line with the Bible, or the true grace that the bible promotes but people did not necessarily know about because the Church kept that information away from their people.