BE26.在行为的功德方面，改教者们的声明与天主教所言几乎相同，可从《协和信条》的以下引文中明显看出：凭着应许以及因着恩典，好行为是值得奖赏的，在属世和属灵上都值得奖赏（n.14，i，k，l，n）；上帝会以他自己的恩赐来奖赏（n.14，h，n）。在《特兰托会议信纲》中有类似的声明：藉着他的恩典，上帝使他的恩赐成为人的功德（n.5，f）；还进一步说，得救并非出于行为，而出于应许和恩典，因为上帝通过圣灵来运行拯救之工（n.5，e，f，g，h，i，k）。
26. The Reformers profess nearly the same things as the Roman Catholics concerning the merit of works, as is evident from the following quotations from the Formula Concordiae. Good works are rewarded by virtue of the promise and by grace, from which they merit rewards both bodily and spiritual, n. 14(i, k, l, n) and God crowns His gifts with a reward, n. 14(h, n). The same is asserted in the Council of Trent namely, that God by His grace makes His gifts to be merits,5(f); further, that salvation is not from works, but from promise and grace, because God operates them by His Holy Spirit, n. 5(e, f, g, h, i, k).
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)].
26. Quod Reformatores de Operum meritis paene similia quae Romano-Catholici profiteantur, constat ex his e Formula Concordiae transsumtis, Quod bona opera ex vi promissionis et ex gratia retribuantur, et quod inde mereantur praemia corporalia, et quoque spiritualia, n. 14. (i) (k) (l) (n). Et quod Deus mercede coronet sua dona, n. 14. (h) (n). Consimilia dicuntur in Synodo Tridentina, scilicet, Quod Deus ex gratia sua dona faciat merita, n. 5. (f). Ac insuper, quod Salus non sit ex operibus, sed ex promissione et gratia, quia Deus per Spiritum Sanctum operatur illa, n. 5. (e) (f) (g) (h) (i) (k).