The Old Testament is the first section of the Christian Bible, based primarily upon the Hebrew Bible, a collection of religious writings by ancient Israelites. It is the counterpart to the New Testament, the second portion of the Christian Bible. The Old Testament canon varies between Christian Churches; Protestants and Latter-Day Saints accept only the books found in the canon of the Hebrew Bible, dividing them into 39 books, while the Catholic, Eastern Orthodox, and Oriental Orthodox Churches accept somewhat larger collections of writings.