Be ye therefore merciful - Or, compassionate; οικτιρμονες, from οικτος, commiseration, which etymologists derive from εικω to give place, yield, because we readily concede those things which are necessary to them whom we commiserate. As God is ever disposed to give all necessary help and support to those who are miserable, so his followers, being influenced by the same spirit, are easy to be entreated, and are at all times ready to contribute to the uttermost of their power to relieve or remove the miseries of the distressed. A merciful or compassionate man easily forgets injuries; pardons them without being solicited; and does not permit repeated returns of ingratitude to deter him from doing good, even to the unthankful and the unholy. See on Matthew 5:7 (note).

Be ye therefore merciful,.... Tenderhearted, kind, beneficent to all men, friends and foes:
as your Father also is merciful; that is your Father which is in heaven; who is good to all, and his tender mercies are over all his works: nothing is more common in Zohar (y), and the Talmud (z) than to express the Divine Being by no other name, than "the Merciful"; "the Merciful said" so, and so; that is, God: and so the Arabians generally begin their books and chapters with these words, "in the name of God, exceeding merciful", or "the merciful commiserator": a saying much like to this in the text, is the Targum of Jonathan, on Leviticus 22:28.
"O my people, the children of "Israel, as your father", "is merciful" in heaven, so be ye merciful on earth.''
(y) Zohar in Leviticus. fol. 2. 2. & 9. 4. & 20. 1. & 22. 1. (z) T. Bab. Moed Katon, fol. 15. 2.