2 Cor3:6 He has made us competent as ministers of a new covenant—
not of the letter but of the Spirit; for
the letter kills, but the Spirit gives life.
And the NEW Covenant according to Paul is the one we find quoted in Rom 8 from the OT in Jer 31:31-34
The Spirit does not delete "do not take God's name in vain" -- because under the NEW Covenant it WRITES the LAW of God on the heart see Jer 31:31-34
without the transforming work of the Holy Spirit - in the new creation , new heart -- the one lead only by the flesh "DOES NOT submit to the LAW of God neither indeed CAN THEY"
Rom 8:
5 For those who are in accord with the flesh set their minds on the things of the flesh, but those who are in accord with the Spirit, the things of the Spirit. 6 For the mind set on the flesh is death, but the mind set on the Spirit is life and peace, 7 because the mind set on the flesh is hostile toward God; for it does not subject itself to the law of God, for it is not even able to do so, 8 and those who are in the flesh cannot please God. 9 However, you are not in the flesh but in the Spirit, if indeed the Spirit of God dwells in you. But if anyone does not have the Spirit of Christ, he does not belong to Him.
2 Cor 3: 7 Now if the
ministry that brought death, which was engraved in letters on stone, came with glory, so that the Israelites could not look steadily at the face of Moses because of its glory,
transitory though it was, 8 will not the ministry of the Spirit be even more glorious? 9 If
the ministry that brought condemnation was glorious, how much more glorious is the ministry that brings righteousness! 10
For what was glorious has no glory now in comparison with the surpassing glory. 11
And if what was transitory came with glory, how much greater is the glory of that which lasts!
As anyone who has studied the English language is able to see, in the above verses, the subject of those verses is the NEW Covenant vs the OLD Covenant - where both have the ten
commandments. And in the case of the NEW Covenant of Jer 31:31-34 they are written on the heart by the SPIRIT - but under the OLD covenant they remains external - on tablets of stone alone.
Therefore under BOTH covenants it is always a sin "to take God's name in vain". But under the NEW Covenant - the New Heart (no longer the stony heart) that command is written on the heart - the new creation.
Under the OLD Covenant that same Law known to Jeremiah and his readers in Jer 31:31-34 yet without the Spirit, without the gospel - merely condemns the sinner "for all have sinned" Rom 3:23 and "The ages of sin is death" Rom 6:23
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No wonder that BEFORE THE CROSS even happens - both Moses and Elijah stand in glory with Christ on the mount of transfiguration. The NEW Covenant of Jer 31:31-34 -