Be ye therefore merciful, as your Father also is merciful. Luke 6:36. TMK 46.1
Mercy is an attribute that the human agent may share with God, thus cooperating with Him. Mercy is kind, pitiful. Mercy and the love of God purify the soul and beautify the heart, cleansing the life from selfishness.... TMK 46.2
God's love for the angelic host is as a part of Himself, direct and positive in its divinity. God's love for the human race is a peculiar form—a love born of mercy, for the human subject is all-undeserving.... TMK 46.3
Mercy implies the imperfection of the object upon which it is bestowed. Because of man's imperfection, mercy was brought into active existence. Sin is not the object of God's love, but of His hatred. Yet He pities the sinner, because the guilty one bears the Creator's image and has received from Him the capabilities that make it possible for him to become a son of God, not through his own merits, but through the imputed merits of Jesus Christ, through the great sacrifice the Saviour has made in his behalf.... TMK 46.4
In the church militant the children of men will be ever in need of restoration from the results of sin.... We are all dependent on one another. Almost invariably a man who is superior to another man in some respect is inferior to him in other respects. Every human being on earth is subject to temptation. And all are in need of human influence and sympathy.... He who cooperates with God by showing mercy brings himself into a position where God will extend mercy to him, for he is in harmony with the divine attributes. TMK 46.5
God's love and mercy are ever extended toward sinners. Shall men who themselves have sinned against God, refuse to forgive and accept a repentant sinner? ... God loved us while we were yet sinners. How clear and unmistakable the line of duty is made by the words, “As ye would that men should do to you, do ye also to them likewise” (Luke 6:31).... Only those who walk with Christ can be truly merciful.13Letter 202, 1901. TMK 46.6