26. That the reformers profess nearly the same things with the Roman Catholics concerning the merits of works, is evident from the following quotations from The Formula Concordiae That good works are rewarded by virtue of the promise and by grace, and that from thence they merit rewards both temporal and spiritual [n. 14 (i) (k) (l) (n)]. And that God crowns His own gifts with a reward [n. 14 (n)]. The like is asserted in the Council of Trent, namely, That God of His grace makes His own gifts to be merits [n. 5 (f)]. And moreover, that salvation is not of works, but of promise and grace, because God operates them by the Holy Spirit [n. 5 (e) (f) (g) (h) (i) (k)].