The relevance of the idea of purgatory in the given situation is that, the purgatory is the place of

temporal punishment and purification before the soul is sent to heaven. In the given situation, there is
guilt when the sin is committed, meaning it was not the teacher’s intention to steal money. There is also
the situation in which the teacher was planning to repent just before he died. In purgatory you will have
the chance to repent for the sins you committed and ask for forgiveness from God and be purified since
there are no unpurified or unclean souls allowed in heaven.