"Therefore, if anyone is in Christ, he is a new creation; old things have passed away; behold, all things have become new." (2 Corinthians 5:17) 2 Corinthians is commonly read as a personal letter containing the Apostle Paul`s hardships and defense. However, the core of what the Bible intends to say through 2 Corinthians does not lie in the apostle`s personal explanation or the restoration of his relationship with the church. How God`s power is fully revealed in the midst of weakness—that is the central message of 2 Corinthians. This book explains 2 Corinthians from Chapter 1 to 13 from the perspective of the gospel of the water and the Spirit. It is a record that traces how Jesus Christ—who had the sins of the world transferred to Him by receiving baptism from John, received the punishment for those sins on the cross, and then resurrected from death—and His gospel become true comfort and power in the midst of tribulation and weakness. By reading this book, we come to confirm the fact that only the gospel of the water and the Spirit sustains the apostle`s ministry and establishes believers as new creations. Furthermore, we will clearly receive testimony, through the two structures of baptism and the cross, of how this gospel calls sinners as workers of the new covenant and ministers of reconciliation.