We propose a Petrov--Galerkin spectral method for ODEs with variable coefficients. When the variable coefficients are smooth, the new method yields a strictly banded linear system, which can be efficiently constructed and solved in linear complexity. The performance advantage of our method is demonstrated through benchmarking against Mortensen's Galerkin method and the ultraspherical spectral method. Furthermore, we introduce a systematic approach for designing the recombined basis and establish that our new method serves as a unifying framework that encompasses all existing banded Galerkin spectral methods. This significantly addresses the ongoing challenge of developing recombined bases and sparse Galerkin spectral method. Additionally, the accelerating techniques presented in this paper can also enhance the performance of the ultraspherical spectral method.
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