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"\[G\]race," he says, "must be sharply distinguished from gifts, for only grace is life eternal (Rom 6\[:23\]), and only wrath is eternal death" (_LW_, 32:229). 'These two things \[_sc_. "the gift," i.e., "faith," and "the grace of God"\] are distinguished in Rom 5\[:15\]: 'For if many died through one man's trespass, much more have the grace of God and the free gift in the grace of that one man Jesus Christ abounded for many.' He calls faith in Christ \-\- which he more often calls a gift \-\- the gift in the grace of one man, for it is given to us through the grace of Christ" (227 f.).

But Luther also makes clear beyond any question that there is an _immense_ \-\- one might go so far as to say, _transcendental_ \-\- difference between God's grace and God's gifts (also called "good things"), including, presumably, even "the gift" of faith itself. "God's good things are merely \[_sic_\!\] gifts, which last for a season; but His grace and regard are the inheritance, which lasts forever, as St. Paul says in Romans 6:23: The grace of God is eternal life. ' In giving us the gifts \[including (again), presumably, _the_ gift of faith\] He gives only what is His, but in His grace and His regard of us He gives His very self. In the gifts we touch His hand; but in His gracious regard we receive His heart, spirit, mind, and will. . . . Where God's gracious will is, there are also His gifts; but, on the other hand, where His gifts are, there is not also His gracious will. . . . Thus God would not have His true children put their trust in His goods and gifts, spiritual or temporal, however great they be, but in His grace and in Himself, yet without despising the gifts" (21:324 f.).