When Luther arose, the substance of his preaching was entirely different from what was heard in former ages. The Reformer emphatically proclaimed that man is not saved by his works of the law but only by faith in Christ.

Luther did consider charity to be essential, but did not realize the great significance of the deacon's office, and as he entrusted the supervision of the Church to the Government, so he also left to it the care of the poor.

In the Lutheran Church we do find full recognition given to the office of Minister of the Gospel, but the offices of elder and deacon remain entirely in the background. The Lutheran form of Church Government does not acknowledge the care of the poor to be one of the duties of the deacons. This work was entrusted to the City Council by Luther; the deacons visited the poor and informed the City Council concerning their needs; the Council in turn had to provide what was needed. The maxim of the Lutherans, therefore, is: "The local government, not the Church, cares for the poor…"

(John Calvin) was the man who was used by God as a means to restore the deaconry as an indispensable constituent part of Church functions to its proper honor. Luther was also convinced that the poor should be cared for, but he did not appreciate the full significance of the deacon's office, for he entrusted the welfare of the poor to the Government, just as he had done about the leadership of the Church.

Luther and Calvin both confessed that the Church is an assembly of believers who seek their salvation in Christ alone, and acknowledge Him as King. They both in principle withstood the hierarchy which assumed a mediatorship between Christ and believers, but only Calvin dared to act consistently with such principles. Calvin would not admit of any ranks or degrees in the congregation, but insisted upon the equality of all the leaders, and rejected that they should be characterized otherwise than as servants, while in countries predominantly Lutheran, the different degrees of elevation among the clergy were upheld, and the ruler of the country became the chief bishop.

Luther taught that only one office was needed, namely the office of preacher. He agreed that discipline had to be exercised, and the poor had to be supported, but such matters could be conveniently left to the Government. It is because of this that the offices of elder and deacon were not restored. In fact, the entire organization and institution of the Church was only an external and negligible matter, according to the views of Luther; hence a popish or hierarchical control of the church would also be satisfactory, in case of necessity, if only the Gospel were purely preached.

On the other hand it was Calvin's ideal that the Church should be free to exercise its duties agreeable to the Lord's ordinances, and be independent of the civil authorities in its internal affairs, having its own officers and ministers and its own Church Order and discipline.

Calvin's views on the life of man and his contemplations on the essence and external form of the Church were bound to promote a much deeper insight into the state of the Church and greater activity toward its restoration than the views of Luther.

Luther's views were soteriological (which denotes the doctrine of salvation through Christ). Calvin's motive on the other hand was theological (which relates to the doctrines concerning the knowledge of God).

Luther regarded the salvation of the soul to be of the greatest importance and it would suffice for him if only the gospel might be preached without hindrance. In Calvin's judgment the consideration of the cause of the sal­vation of the soul was indispensably necessary for everyone, but he also saw that it had for its object the glory of God, which stands beyond and above such cause. In short, Luther's chief concern was "How shall I be saved?" and Calvin's "How will God attain to His glory?"

It is very noticeable that the subsistence of the church and the office of deacon came to a fuller development only in those Churches that confessed the principles of Calvin. Since the responsibility for the furtherance of the reformation rested upon the government, according to the views of Zwingli, it becomes very easy to explain that the relief of the poor got into the hands of the civil authorities.

Calvin was the first of the reformers who clearly saw the significance of the office of deacon. In his Institutes he goes back to the original establishment of the deacon's office. He accepted two kinds of deacons, by warrant of Romans 12:8, quoting Paul: "He that giveth, let him do it with simplicity; he that showeth mercy, with cheerfulness." According to the explanation of Calvin, Paul in the first part had in mind those deacons who served in the distribution of alms, and in the other part they who had devoted themselves to the care of the poor and the sick. Calvin conse­quently introduced two classes of deacons at Geneva. One class was appointed to receive and distribute the money for the poor. These deacons also paid the "stenographers" who took the sermons of Calvin in shorthand. Such sermons were the property of the deacons who were to have them published and to devote the profits to the benefit of the poor. The second class of deacons attended to the comforts of the sick. Calvin could not attain to a full realization of his aims at Geneva. Upon his arrival there he found that the maintenance of the poor was in the hands of the authorities and he was forced to submit. In conformity to the laws of 1541 the deacons were appointed by the Government, after a consultation with the ministers.

It was à Lasco who instituted an arrangement for the Church after the principles of Calvin, in the congregation at London. He was able to compile a complete church order after Calvin's pattern, because the church was independent of the Government. According to his opinion the offices of the servants in the Church were twofold, namely elders or seniors and deacons. The office of elder was supposed to include both the ministers or teaching elders and others who were ruling elders; be­sides these were the deacons who were chosen by the congregation and their duties were to care for the poor. The office of deacon was also introduced pursuant to the principles of Calvin in the Reformed Churches of Emden, the Upper and Lower Palatinate, France, Scotland and the Netherlands.

We are confident that people who were of Reformed persuasion have immediately after the Reformation encouraged the recognition of the freedom of the Church in the sphere where the Lord has placed it – beside the Government. The Church may not bow to the domination of the Government though it be sympathetic to the truth.