26. Protestants say almost exactly the same things as Roman Catholics do about the rewards we gain for our good works, as is clear from the statements copied from the Formula of Concord above to the effect that, because of the promises made to us and because of grace, our good works are deserving of both physical and spiritual rewards; see §14 i, j, k, m; and that God crowns his gifts with rewards; see §14 h, m.

Very similar statements occur in the Council of Trent, namely, that because of his grace, God makes his gifts our rewards; see §5 f; and that salvation comes not as a result of our good works but as a result of God’s promise and grace, because it is God who produces those good works through the Holy Spirit; see §5 e, f, g, h, i, j.

105. 25 Roman Catholics today are not at all aware that their church once embraced concepts of the assigning of Christ’s merit to us and of our justification by faith in that. These concepts lie completely buried beneath their external rituals of worship, which are many. Therefore if Catholics give up some of their external rituals, turn directly to God the Savior Jesus Christ, and take both elements in the Holy Eucharist, they are better equipped than Protestants to become part of the New Jerusalem, that is, the Lord’s new church.