All who believe in Divine Revelation look forward to a great day, when the secrets of all hearts shall be revealed, and a righteous sentence pronounced upon all the sons of men. The most important thing in the world, then, for us to know is, the way of acceptance with God, at that solemn hour. And if men are bound as rational beings to examine the grounds of their opinions and belief on other subjects, they must be considered as altogether devoid of reason, who do not thoroughly examine and weigh the doctrines which have been taught them with regard to justification at the bar of God. A mistake on other subjects may be endured, but a mistake here is fatal and irreparable. What will be the horror of those who find that they have through their own want of consideration been trusting in a delusive hope, and have rejected, wilfully rejected, that way of acceptance which God has appointed. If there be any one point of difference between Jews and Christians, which requires profound and attentive consideration, it is this. We Christians believe that, on this all-important point, the oral law is utterly mistaken, and that all who trust their salvation to the hope which it holds out, will find themselves awfully mistaken if Moses and the prophets speak truth. We have endeavoured to show that the hope of justification by merits is contrary to the Word of God. But we shall now proceed to show that the oral law by this doctrine contradicts itself, and that therefore it is most unsafe to rest our salvation upon any of its assertions. In that law, which teaches that if a man’s merits exceed his sins, he is justified, we also find the following parable, intended to explain God’s dealings in the judgment of the New Year:— משל למדינה שחייבת מס למלך ולא נתנה לו בא אליה בחיל לגבותו , כשנתקרב אליה בי׳ פרסאות יצאו גדולי המדינה לקראתו ואמרו לו אין לנו מה ליתן לך הניח להם שליש , כיון שנתקרב יותר יצאו בינוני העיר לקראתו הניח להם שליש השני , כשנתקרב יותר יצאו כל בני העיר לקראתו הניח לחם הכל , כך המלך זה הקב׳׳ה , בני המדינה אלו ישראל שמסגלין עוונות כל השנה ערב ראש השנה הגדולים מתענין ומוותר להם שליש עוונותיהם , בי׳ ימים בינונים מתענין ומוותר להם שני שלישים , ביום הכפורים הכל מתענין ומוותר להם הכל ׃