NOTES for Dan 9:4-10
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.