In Heavenly Places: A Love Born of Mercy, January 6

 I will be merciful to their unrighteousness, and their sins and their iniquities will I remember no more. Hebrews 8:12.

God's love for the fallen race is a peculiar manifestation of love—a love born of mercy; for human beings are all undeserving. Mercy implies the imperfection of the object toward which it is shown. It was because of sin that mercy was brought into active exercise.

Sin is not the object of God's love, but of His hatred. But He loves and pities the sinner. The erring sons and daughters of Adam are the children of His redemption. Through the gift of His Son He has revealed toward them His infinite love and mercy.8The Signs of the Times, May 21, 1902.

God proposes cooperation with His frail, erring creatures, whom He has placed on vantage ground. On the one side there are infinite wisdom, goodness, compassion, power; on the other, weakness, sinfulness, absolute helplessness, poverty, dependence.... Man is given the privilege of working with God in the saving of his own soul. He is to receive Christ as his personal Saviour and believe in Him. Receiving and believing is his part of the contract....

The plan of redemption was arranged in the counsels between the Father and the Son. Then Christ pledged Himself to render an account for man if he proved disloyal. He pledged Himself to make an atonement which would unite every believing soul to God. He who lays his sins upon the substitute and surety ... can unite with the apostle in saying: “Blessed be the God and Father of our Lord Jesus Christ, who hath blessed us with all spiritual blessings in heavenly places.” “That in the ages to come he might shew the exceeding riches of his grace in his kindness toward us through Christ Jesus” (Ephesians 1:3; Ephesians 2:7).

In His infinite love Christ devised the plan of salvation. This plan He stands ready to fulfill in behalf of all who will cooperate with Him. In their behalf He says to the Father, Do not impute their sins to them, but lay them on Me. Be merciful to their unrighteousness, and their sins and their iniquities remember no more. They have accepted My merits and made peace with Me.... My righteousness is theirs, and for My sake bless them with all spiritual blessings.9The Signs of the Times, February 27, 1901 (The Review and Herald, May 28, 1908).