In 2 Corinthians 3, Paul distinguishes between two approaches to faith - the letter that kills and the Spirit that gives life. This isn't simply about Old versus New Testament, but about heart transformation. While many possess external religious credentials and activities, true faith comes when God's law is written on our hearts rather than tablets of stone. The difference is seen in our love for Jesus, gratitude for the cross, awareness of our need for grace, love for the church, and desire to put sin to death. The New Covenant isn't just about new information but a new heart that genuinely loves and follows God.