The Jews had been wearily toiling to reach perfection by their own efforts, and they had failed. Christ had already told them that their righteousness could never enter the kingdom of heaven. Now He points out to them the character of the righteousness that all who enter heaven will possess. Throughout the Sermon on the Mount He describes its fruits, and now in one sentence He points out its source and its nature: Be perfect as God is perfect. The law is but a transcript of the character of God. Behold in your heavenly Father a perfect manifestation of the principles which are the foundation of His government. (MB 77.1) MC VC

God is love. Like rays of light from the sun, love and light and joy flow out from Him to all His creatures. It is His nature to give. His very life is the outflow of unselfish love. (MB 77.2) MC VC

“His glory is His children’s good;
His joy, His tender Fatherhood.” (MB 77.3) MC VC

He tells us to be perfect as He is, in the same manner. We are to be centers of light and blessing to our little circle, even as He is to the universe. We have nothing of ourselves, but the light of His love shines upon us, and we are to reflect its brightness. “In His borrowed goodness good,” we may be perfect in our sphere, even as God is perfect in His. (MB 77.4) MC VC

Jesus said, Be perfect as your Father is perfect. If you are the children of God you are partakers of His nature, and you cannot but be like Him. Every child lives by the life of his father. If you are God’s children, begotten by His Spirit, you live by the life of God. In Christ dwells “all the fullness of the Godhead bodily” (Colossians 2:9); and the life of Jesus is made manifest “in our mortal flesh” (2 Corinthians 4:11). That life in you will produce the same character and manifest the same works as it did in Him. Thus you will be in harmony with every precept of His law; for “the law of the Lord is perfect, restoring the soul.” Psalm 19:7 , margin. Through love “the righteousness of the law” will be “fulfilled in us, who walk not after the flesh, but after the Spirit.” Romans 8:4. (MB 77.5) MC VC