27:1 Sacraments are holy signs and seals of the covenant of grace (Gen_17:7, Gen_17:10; Rom_4:11), immediately instituted by God (Mat_28:19; 1Co_11:23), to represent Christ and His benefits; and to confirm our interest in Him (Gal_3:27; 1Co_10:16; 1Co_11:25, 1Co_11:26); as also, to put a visible difference between those that belong unto the Church, and the rest of the world (Gen_34:14; Exo_12:48; Rom_15:8); and solemnly to engage them to the service of God in Christ, according to His Word (Rom_6:3, Rom_6:4; 1Co_10:16, 1Co_10:21).

27:2 There is, in every sacrament, as spiritual relation, or sacramental union, between the sign and the thing signified: whence it comes to pass, that the names and the effects of the one are attributed to the other (Gen_17:10; Mat_26:27, Mat_26:28; Tit_3:5).

27:3 The grace which is exhibited in or by the sacraments rightly used, is not conferred by any power in them: neither doth the efficacy of a sacrament depend upon the piety or intention of him that doth administer it (Rom_2:28, Rom_2:29; 1Pe_3:21): but upon the work of the Spirit (Mat_3:11; 1Co_12:13), and the word of institution, which contains, together with a precept authorizing the use thereof, a promise of benefit to worthy receivers (Mat_26:27, Mat_26:28; Mat_28:19, Mat_28:20).

27:4 There be only two sacraments ordained by Christ our Lord in the Gospel; that is to say, Baptism and the Supper of the Lord: neither of which may be dispensed by any but by a minister of the Word lawfully ordained (Mat_28:19; 1Co_4:1; 1Co_11:20, 1Co_11:23; Heb_5:4).

27:5 The sacraments of the Old Testament, in regard of the spiritual things thereby signified and exhibited, were, for substance, the same with those of the New (1Co_10:1-4).