10. To regard the observance of certain days as in itself meritorious as a work, is alien to the free spirit of Christianity. This is not incompatible with observing the Sabbath or the Christian Lord's day as obligatory, though not as a work (which was the Jewish and Gentile error in the observance of days), but as a holy mean appointed by the Lord for attaining the great end, holiness. The whole life alike belongs to the Lord in the Gospel view, just as the whole world, and not the Jews only, belong to Him. But as in Paradise, so now one portion of time is needed wherein to draw off the soul more entirely from secular business to God (Col 2:16). "Sabbaths, new moons, and set feasts" (1Ch 23:31; 2Ch 31:3), answer to "days, months, times." "Months," however, may refer to the first and seventh months, which were sacred on account of the number of feasts in them.
      times--Greek, "seasons," namely, those of the three great feasts, the Passover, Pentecost, and Tabernacles.
      years--The sabbatical year was about the time of writing this Epistle, A.D. 48 [BENGEL].

JFB.