4 And I prayed unto the LORD my God, and made my confession, and said, O Lord, the great and dreadful God, keeping the covenant and mercy to them that love him, and to them that keep his commandments;
5 We have sinned, and have committed iniquity, and have done wickedly, and have rebelled, even by departing from thy precepts and from thy judgments:
6 Neither have we hearkened unto thy servants the prophets, which spake in thy name to our kings, our princes, and our fathers, and to all the people of the land.
7 O Lord, righteousness belongeth unto thee, but unto us confusion of faces, as at this day; to the men of Judah, and to the inhabitants of Jerusalem, and unto all Israel, that are near, and that are far off, through all the countries whither thou hast driven them, because of their trespass that they have trespassed against thee.
8 O Lord, to us belongeth confusion of face, to our kings, to our princes, and to our fathers, because we have sinned against thee.
9 To the Lord our God belong mercies and forgivenesses, though we have rebelled against him;
10 Neither have we obeyed the voice of the LORD our God, to walk in his laws, which he set before us by his servants the prophets.
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Every person has moments when he realizes that he is sinful. Daniel speaks of common guilt (Dan. 9:5), without denying it and without excusing himself by saying that he was not the only one who sinned. And he contrasts these sins not with some "other fellow," but with the holiness and beauty of God Himself. Daniel looks at the Lord, being purified beneath His merciful gaze, which will be revealed to the world in Jesus.
Jesus also speaks of God's mercy, reminding the Jews of Old Testament truths. But He goes further: "Be merciful, just as your Father is merciful," calling them to action and imitation. Verse 38 appears contradictory, but this is what God's mercy, His law, looks like. In the second part of the verse we read about the eternal inequality of our relationship with God: He simply cannot give less, less than His Incarnation, Love, and Cross. By these gifts of His we test everything we do in the world.