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An aside
(Are we beginning to commend ourselves again? Do we need, as some do, letters of recommendation to you,* or commendation from you? You are our letter, inscribed on our hearts, known and read by all men; you are manifestly a letter of Christ, mediated by us, written not with ink but by the Spirit of the living God, not on stone tablets but ontabletsthat are hearts of flesh.)
Competent ministers
Now we have such confidence before God because of the Christ; not that we are competent of ourselves to reckon anything as being from ourselves, but our competence is from God indeed, He has made us competent as ministers of a new covenant;§ not of letter but of Spirit, because the letter kills, while the Spirit gives life.*
A greater glory
Now if the ministry of death, engraved in letters on stones, came with gloryso that the children of Israel could not gaze at the face of Moses because of the glory of his countenance (that was fading)— how can the ministry of the Spirit not be more glorious? For if the ministry of condemnation had glory, how much more glorious is the ministry of righteousness! 10 Because what had glory could actually be said to be without glory, compared to the surpassing glory 11 if what is being set aside had glory, that which is continuing is much more glorious.
12 Therefore, since we have such a hope, we use great boldness of speech 13  not like Moses, who put a veil over his own face, so that the children of Israel would not observe the end of what was fading. 14  But, it was their minds that were closed, because to this day that very veil remains in place when the Old Testament is read, since only in Christ is it taken away. 15 Yes, even to this day, when Moses is read a veil lies on their heart. 16 However, whenever anyone turns to the Lord the veil is removed.§ 17 Now the Spirit is the Lord,* and where the Lord's Spirit is there is freedom. 18 So we all, contemplating as in a mirror the glory of the Lord with unveiled face, are being transformed into the same image from glory to glory, precisely from Lord Spirit.§
* 3:1 Note that the early church used letters of introduction to help them in evaluating new arrivals. 3:3 In some sense all of us are ‘letters’ that those around us read. To the extent that we invest in others, build into their lives, we contribute to their ‘letters’. Of course it is our lives that people see, not what is inscribed on the heart. 3:5 Competence is basic to everything that is done in this world; anything done by an incompetent will almost always be inferior. This is certainly true in the spiritual realm, where work done ‘in the flesh’ is poor work. § 3:6 Note that Paul is clearly aware that he is promoting a new covenant. The old covenant was characterized by “letter”, while the new is characterized by “Spirit” (or “spirit”). * 3:6 I have capitalized ‘Spirit’, but ‘spirit’ is also true. The ‘spirit’ of a message has to do with its purpose, which should take into consideration the local context. 3:11 Paul is being emphatic about the superiority of the new covenant. 3:13 At first he used the veil because the people found the shine to be disconcerting, but the shine faded, and he kept on using the veil so they couldn't see that it was gone. Any reflected light depends on the source, and constant exposure to that source. § 3:16 Any Jew can escape that veil—here is how. * 3:17 A clear statement that the Holy Spirit is God. 3:17 “The Truth will make you free” (John 8:32). Several times the Lord Jesus referred to the Holy Spirit as the Spirit of the Truth. 3:18 Comparing this text with others like Psalm 1:2-3, James 1:22-25, 2:12, Ephesians 6:17 and Hebrews 4:12, I conclude that the ‘mirror’ here refers to God's Word. As we spend time in the Word with “unveiled face” (sincerely open to what it says), the Holy Spirit moves us up from one plane of glory to another—the goal is “the same image”. § 3:18 Had Paul been writing in Hebrew, I imagine we would have ‘Jehovah-Spirit’, or ‘Jehovah the Spirit’. He here reinforces what he already said in verse 17—the Holy Spirit is part of the Triune God.