304. "Respect to persons" is a sin in the moral polity of both.

305. Alms-giving is religiously enjoined by the holy Scriptures of both.

306. Both teach that "it is better to give than to receive."

307. Loyalty to rulers is a moral requisition of each system.

308. Honor to father and mother is esteemed a great virtue by both.

309. The correct training of children is with each a scriptural duty.

310. "Look not upon a woman" is more than hinted by each.

311. The reading of the holy Scriptures is enjoined by both.

312. Lying or falsehood is with each a sin of great magnitude.

313. Swearing is discountenanced by both religions.