The faith and concept of imputation in the new church cannot by any means be combined with the faith and concept of imputation current in the former church. If they are combined, there is such a clash and conflict that a person loses all trace of anything to do with the church.

The faith and concept of imputation in the new church cannot be combined with the faith and concept of imputation current in the former or still existing church, because they do not agree to the extent of one third, in fact, not one tenth. The faith of the former church teaches that three Divine Persons existed from eternity, each of which is singly or by Himself God, and there are also three creators. But the faith of the new church is that there was only one Divine Person, and so only one God, from eternity, and there is no other God beside Him. The faith of the former church therefore has held that the Divine Trinity is divided into three Persons; but the faith of the new church holds that the Divine Trinity is united in one Person.

[2] The faith of the former church was in a God who is invisible, inaccessible and with whom we cannot be linked. Their concept of God was like their concept of a spirit, being like that of the ether or the wind. But the faith of the new church is in a God who is visible, accessible and with whom we can be linked, in whom is the God who is invisible, inaccessible and with whom we cannot be linked, just as the soul is in the body. Their concept of God is as a human being because the one God, who was from eternity, became a human being in time.

[3] The faith of the former church attributes all power to the invisible God, and takes it away from the visible God. For it holds that God the Father imputes faith, and by means of it confers everlasting life; and that the visible God only intercedes, and both give (or according to the Greek church, God the Father gives) to the Holy Spirit, who occupies the third position as God by Himself, all power to carry out the effects of that faith. But the faith of the new church attributes to the visible God, in whom is the invisible God, all power to impute and also to carry out the effects of salvation.

[4] The faith of the former church is primarily in God the Creator, and not at the same time in God as Redeemer and Saviour. But the faith of the new church is in one God, who is at the same time Creator, Redeemer and Saviour.

[5] The faith of the former church is that the gift and imputation of faith is followed automatically by repentance, the forgiveness of sins, renewal, regeneration, sanctification and salvation, without the person taking any part in or being connected with them. But the faith of the new church teaches repentance, reformation and regeneration leading to the forgiveness of sins with the person's co-operation.

[6] The faith of the former church holds that Christ's merit is imputed, and the bestowal of faith embraces this imputation. But the faith of the new church teaches that good and evil are imputed, and so is faith, this imputation being in agreement with Holy Scripture, while the other is contrary to it.

[7] The former church holds that faith, in which Christ's merit is contained, is bestowed, while the person remains like a block of wood or a stone; it also holds that a person is totally powerless in spiritual matters. But the new church teaches a completely different faith, which is not in Christ's merit, but in Jesus Christ Himself, God, Redeemer and Saviour, holding that a person has free will to devote himself both to receiving faith and to co-operating.

[8] The former church attaches charity as an appendage to its faith, but not that which brings about salvation, and this is the basis of its religion. But the new church links faith in the Lord with charity towards the neighbour, making them inseparable, and thus the basis of its religion. There are many other disagreements besides these.

* This and the following two sections are expanded from BE 102-104.