Believers today are partakers of the New Covenant through the gift of the Spirit. This is based on what is described in Acts 2:38 and Ezekiel 36:26-27, where the Holy Spirit is given to believers as part of the fulfillment of the New Covenant. In the New Covenant, God's laws are written on the hearts of His people, and the Holy Spirit empowers believers to live in accordance with God's will.

The New Covenant is marked by the inner transformation that comes through the Holy Spirit, and this is available to all who accept Christ as their Savior.