Unlikely Luther, Calvin could never say we orally receive the body and blood of Christ or that even unbelievers receive his body and blood. Many Lutherans have found it revealing that while Calvin taught us to ascend to heaven to partake of the body and blood of Christ present up there, for Luther, Christ comes to offer his forgiveness to us here on earth.
“The Consensus Tigurinus was composed by Calvin himself, in 1549, and was adopted by the Zurich theologians. It comprises twenty-six articles, which treat only of the sacrament of the Supper. It grew out of a desire upon the part of Calvin, to effect a union among the Reformed upon the doctrine of the Eucharist. The attitude of Calvin respecting the Sacramentarian question was regarded by the Lutherans, as favourable rather than otherwise to their peculiar views. His close and cordial agreement with Luther upon the fundamental points in theology, together with the strength of his phraseology when speaking of the nature of the Eucharist, led the Swiss Zuinglians to deem him as on the whole further from them than from their opponents. In this Consensus Tigurinus, he defines his statements more distinctly, and left no doubt in the minds of the Zurichers that he adopted heartily the spiritual and symbolical theory of the Lord’s Supper. The course of events afterwards showed that Calvin’s theory really harmonized with Zuingle’s.” [Source: A History of Christian Doctrine By William Greenough Thayer Shedd, 1863.].