The quote is from Luther’s preface to his translation of the New Testament in 1522. On Luther’s distinction between law and gospel, see Roland H. Bainton, “The Bible in the Reformation,” in S.L. Greenslade, ed., The Cambridge History of the Bible, vol. 3, The West from the Reformation to the Present Day (Cambridge: Cambridge Univ. Press, 1963), pp. 19–21.
Elisha Qimron and John Strugnell, eds., Qumran Cave 4—V. Miqsat Ma‘ase Ha-Torah, Discoveries in the Judaean Desert 10 (Oxford: Clarendon, 1994). See the insightful essays on this text in Moshe J. Bernstein and John Kampen, eds., Reading 4QMMT: New Perspectives on Qumran Law and History (Atlanta: Scholars Press, 1996).
This similarity was first pointed out by Moshe Weinfeld in a response to Elisha Qimron and John Strugnell, “An Unpublished Halakhic Letter from Qumran,” in Janet Amitai, ed., Biblical Archaeology Today (Jerusalem: Israel Exploration Society, 1985), p. 430; and see John Kampen, “4QMMT and New Testament Studies,” in Reading 4QMMT, pp. 129–135.