In examining the appropriation of Scripture in 2 Corinthians 4-13, Han argues that the apostle is not only aware of the original contexts of the passages he refers to, but also goes beyond the immediate contexts and brings in the larger context of the Old Testament.

In the course of adapting the Scripture, necessary changes of referent occur and Paul appears to use the method of identification in reading the Old Testament. Whether it is Paul himself, the Corinthians or the opponents, various kinds of identification take place with the scriptural writers and the characters mentioned in it. This identification extends even to the point of identifying the Corinthians with the Servant of Isaiah, Jesus and God. From this it is suggested that there is a concept of 'corporate identity' present throughout the chapters, which is also seen in the Old Testament.

In many cases Paul's basic thrust is sufficiently clear even without any understanding of scriptural references he makes. This is because Paul often makes a rhetorical use of the Scripture by citing a text at climactic points or near the closing of a section he is developing to strengthen his points, even as he brings in the 'big picture' of the Old Testament.