Believing with you that religion is a matter which lies solely between Man & his God, that he owes account to none other for his faith or his worship, that the legitimate powers of government reach actions only, & not opinions, I contemplate with sovereign reverence that act of the whole American people which declared that their legislature should 'make no law respecting an establishment of religion, or prohibiting the free exercise thereof,' thus building a wall of separation between Church and State.http://en.wikipedia.org/wiki/Separation_of_church_and_state#cite_note-Jefferson11-15
1) Yes. 2) "owe account to" is not a very familiar phrase in modern English. I believe this part is saying that, in matters of faith and worship, Man is not responsible to anyone other than his ***.
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