Grace is the love of God in active exercise towards the guilty and undeserving, while mercy is God's tender and compassionate regard towards the weak and suffering. Thus, the Good Samaritan showed mercy towards the man who had been robbed and wounded, while the creditor, in the Lord's parable, who forgave the debt of five hundred pence instead of sending the debtor to prison, showed grace (Luke 7:41,42).

The two words are closely allied in meaning, but they are by no means synonymous. We need supplies of both, like Timothy, Titus and the elect lady to whom John wrote (1 Timothy 1:2; 2 Timothy 1:2; Titus 1:4; 2 John 1:3); and we can at all times obtain mercy and find grace to help in time of need at the throne of grace (Hebrews 4:16). Grace perhaps directs us mainly to the love in God's heart, while mercy looks chiefly at the need we have.

—W.J. Hocking