26. The Reformers profess nearly the same things as the Roman Catholics concerning the merit of works, as is evident from the following quotations from the Formula Concordiae. Good works are rewarded by virtue of the promise and by grace, from which they merit rewards both bodily and spiritual, n. 14 (i, k, l, n) and God crowns His gifts with a reward, n. 14 (h, n). The same is asserted in the Council of Trent namely, that God by His grace makes His gifts to be merits, n. 5 (f); further, that salvation is not from works, but from promise and grace, because God operates them by His Holy Spirit, n. 5 (e, f, g, h, i, k).