"That we may further conceive aright the moral law, we must make a difference between it and the gospel. For the gospel is that part of the word which promises righteousness and life everlasting to all that believe in Christ. The difference between them stands especially in five things.
First, the law is natural, and was in man's nature before the fall; but the gospel is spiritual, revealed after the fall, in the covenant of grace.
Second, the law sets forth God's justice, in rigor, without mercy; but the gospel sets out justice and mercy, united in Christ.
Third, the law requires a perfect righteousness within us; but the gospel reveals our acceptance with God by imputed righteousness.
Fourth, the law threatens judgements without mercy, and therefore is called the ministry of condemnation, and of death; but the gospel shows mercy to man's sin, in and by Christ, if we repent and believe.
Last, the law promises life to the worker and doer of it, "Do this and thou shalt live"; but the gospel offers salvation to him that "worketh not but believeth on him that justifieth the ungodly"; not considering faith as a work, but as an instrument apprehending Christ by whom we are made righteous.
The church of Rome in a manner confound the law and the gospel, saying that the gospel, which is new law, reveals Christ more clearly than Moses law did which they call the old law. But this is a wicked opinion, which overturnes all religion; being the cause of many gross points in Popery, which could not stand if they would acknowledge a true distinction between the law and the gospel."