Salvation has been purposed by God from eternity, was accomplished in time by His Son, and is applied by the Holy Spirit in effectual calling. It is intrinsically bound up with the decretive will of God. When it is taught that "salvation" is to be considered apart from the decretive will of God, and is to be regarded in relation only to the preceptive will of God, salvation is turned into a duty to be obtained by man's obedience. This confounds law and gospel by making the gospel a new law to be fulfilled by man as a condition of being saved. Those who teach that God desires the salvation of all men with respect to His preceptive will are effectively saying that God desires the salvation of men apart from the sovereign purpose, accomplishment, and application of salvation to elect sinners. By teaching two contrary wills in God for the salvation of men the gospel is made to offer a new scheme of salvation. It is not the Reformed gospel in which God is pleased to save sinners by sovereign and particular grace. It is a modified gospel in which God merely desires for men to be saved as a work of their own. The error in this scheme is astutely detected by James Durham: Is salvation a work to be performed by man or a gift of sovereign grace? What gospel have you believed to the saving of your soul?