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Matthew Henry's Concise Commentary on the Epistle
Apology for Seeming Self-Commendation. A. D. 57. 
3 Forasmuch as ye are manifestly declared to be the epistle of Christ ministered by us, written not with ink, but with the Spirit of the living God; not in tables of stone, but in fleshy tables of the heart. 4 And such trust have we through Christ to God-ward: 5 Not that we are sufficient of ourselves to think any thing as of ourselves; but our sufficiency is of God;  

In these verses, 

II. The apostle is careful not to assume too much to himself, but to ascribe all the praise to God. Therefore, 1. He says they were the epistle of Christ, v. 3. The apostle and others were but instruments, Christ was the author of all the good that was in them. The law of Christ was written in their hearts, and the love of Christ shed abroad in their hearts. This epistle was not written with ink, but with the Spirit of the living God; nor was it written in tables of stone, as the law of God given to Moses, but on the heart; and that heart not a stony one, but a heart of flesh, upon the fleshy (not fleshly, as fleshliness denotes sensuality) tables of the heart, that is, upon hearts that are softened and renewed by divine grace, according to that gracious promise, I will take away the stony heart, and I will give you a heart of flesh, Ezek. xxxvi. 26. This was the good hope the apostle had concerning these Corinthians (v. 4) that their hearts were like the ark of the covenant, containing the tables of the law and the gospel, written with the finger, that is, by the Spirit, of the living God. 2. He utterly disclaims the taking of any praise to themselves, and ascribes all the glory to God: "We are not sufficient of ourselves, v. 5. We could never have made such good impressions on your hearts, nor upon our own. Such are our weakness and inability that we cannot of ourselves think a good thought, much less raise any good thoughts or affections in other men. All our sufficiency is of God; to him therefore are owing all the praise and glory of that good which is done, and from him we must receive grace and strength to do more." This is true concerning ministers and all Christians; the best are no more than what the grace of God makes them. Our hands are not sufficient for us, but our sufficiency is of God; and his grace is sufficient for us, to furnish us for every good word and work. 

Law and Gospel Compared. A. D. 57. 
6 Who also hath made us able ministers of the new testament; not of the letter, but of the spirit: for the letter killeth, but the spirit giveth life. 7 But if the ministration of death, written and engraven in stones, was glorious, so that the children of Israel could not stedfastly behold the face of Moses for the glory of his countenance; which glory was to be done away: 8 How shall not the ministration of the spirit be rather glorious? 9 For if the ministration of condemnation be glory, much more doth the ministration of righteousness exceed in glory. 10 For even that which was made glorious had no glory in this respect, by reason of the glory that excelleth. 11 For if that which is done away was glorious, much more that which remaineth is glorious.  

Here the apostle makes a comparison between the Old Testament and the New, the law of Moses and the gospel of Jesus Christ, and values himself and his fellow-labourers by this, that they were able ministers of the New Testament, that God had made them so, v. 6. This he does in answer to the accusations of false teachers, who magnify greatly the law of Moses. 

I. He distinguishes between the letter and the spirit even of the New Testament, v. 6. As able ministers of the New Testament, they were ministers not merely of the letter, to read the written word, or to preach the letter of the gospel only, but they were ministers of the Spirit also; the Spirit of God did accompany their ministrations. The letter killeth; this the letter of the law does, for that is the ministration of death; and if we rest only in the letter of the gospel we shall be never the better for so doing, for even that will be a savour of death unto death; but the Spirit of the gospel, going along with the ministry of the gospel, giveth life spiritual and life eternal. 

II. He shows the difference between the Old Testament and the New, and the excellency of the gospel above the law. For, 1. The Old-Testament dispensation was the ministration of death (v. 7), whereas that of the New Testament is the ministration of life. The law discovered sin, and the wrath and curse of God. This showed us a God above us and a God against us; but the gospel discovers grace, and Emmanuel, God with us. Upon this account the gospel is more glorious than the law; and yet that had a glory in it, witness the shining of Moses's face (an indication thereof) when he came down from the mount with the tables in his hand, that reflected rays of brightness upon his countenance. 2. The law was the ministration of condemnation, for that condemned and cursed every one who continued not in all things written therein to do them; but the gospel is the ministration of righteousness: therein the righteousness of God by faith is revealed. This shows us that the just shall live by his faith. This reveals the grace and mercy of God through Jesus Christ, for obtaining the remission of sins and eternal life. The gospel therefore so much exceeds in glory that in a manner it eclipses the glory of the legal dispensation, v. 10. As the shining of a burning lamp is lost, or not regarded, when the sun arises and goes forth in his strength; so there was no glory in the Old Testament, in comparison with that of the New. 3. The law is done away, but the gospel does and shall remain, v. 11. Not only did the glory of Moses's face go away, but the glory of Moses's law is done away also; yea, the law of Moses itself is now abolished. That dispensation was only to continue for a time, and then to vanish away; whereas the gospel shall remain to the end of the world, and is always fresh and flourishing and remains glorious.