The words 'and' give the division of the subjects very distinctly here.
The words 'made perfect' relate to 'just men,' not to 'spirits.' Compare ch. 11.40
Neos; not the usual word for new covenant, which is kainos. Neos is 'new' in the sense of fresh, youthful. Kainos is new as wholly different. 'The new (kainos) man,' Eph. 4.24, i.e. it is not the old; neos, Col. 3.10, it is not grown old.
As ver. 19, 'excusing themselves, declined.'