The New Testament and Old Testament do not differ in substance but only in accident (its manner or shape fitting to its time and use). The essential unity of the Old and New Covenants is seen clearly in that both contain the same spiritual blessings: the promise of grace, forgiveness, and eternal life and blessing for believers in Jesus Christ. In addition, both covenants contain the requirement of the same faith and obedience.
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Past decades have seen an emergence of a Lutheran-Reformed hybrid theology in which the Law/Gospel distinction is expressed more as a dichotomy between works and faith (Lutheran) rather than the distinction between the Old administration of the Covenant of Grace and the New administration (Reformed). Additionally, some have begun teaching that the Mosaic Covenant is a republication of the Covenant of Works made with Adam--not simply that the same Law is present in both covenants, but that "in some sense" Israel is brought into a Covenant of Works in which it should merit the land of promise.
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