οἰκτίρμων. St Matthew has “perfect,” Mat 5:48; but that there is no essential difference between the two Evangelists we may see in such expressions as “the Father of Mercies,” 2Co 1:3; “the Lord is very pitiful and of tender mercy,” Jam 5:11; “Put on therefore as the elect of God … bowels of mercies, kindness,” Col 3:12; Isa 30:18. “God can only be our ideal in His moral attributes, of which Love is the centre.” Van Oosterzee.