27:1 Sacraments are holy signs and seals of the covenant of grace (Gen 17:7, 10; Rom 4:11), immediately instituted by God (Matt 28:19; 1 Cor 11:23), to represent Christ and His benefits; and to confirm our interest in Him (Gal 3:27; 1 Cor 10:16; 11:25, 26); as also, to put a visible difference between those that belong unto the Church, and the rest of the world (Gen 34:14; Ex 12:48; Rom 15:8); and solemnly to engage them to the service of God in Christ, according to His Word (Rom 6:3, 4; 1 Cor 10:16, 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; Matt 26:27, 28; Titus 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, 29; 1 Pet 3:21): but upon the work of the Spirit (Matt 3:11; 1 Cor 12:13), and the word of institution, which contains, together with a precept authorizing the use thereof, a promise of benefit to worthy receivers (Matt 26:27, 28; 28:19, 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 (Matt 28:19; 1 Cor 4:1; 11:20, 23; Heb 5:4). (DOCTRINAL DIFFERENCE)
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 (1 Cor 10:1-4).