1. If we look up to heaven, we find God's counsels there high and transcendent, his thoughts and ways infinitely above ours, v. 8, 9. The wicked are urged to forsake their evil ways and thoughts (v. 7) and to return to God, that is, to bring their ways and thoughts to concur and comply with his; "for" (says he) "my thoughts and ways are not as yours. Yours are conversant only about things beneath; they are of the earth earthy: but mine are above, as the heaven is high above the earth; and, if you would approve yourselves true penitents, yours must be so too, and your affections must be set on things above." Or, rather, it is to be understood as an encouragement to us to depend upon God's promise to pardon sin, upon repentance. Sinners may be ready to fear that God will not be reconciled to them, because they could not find in their hearts to be reconciled to one who should have so basely and so frequently offended them. "But" (says God) "my thoughts in this matter are not as yours, but as far above them as the heaven is above the earth." They are so in other things. Men's sentiments concerning sin, and Christ, and holiness, concerning this world and the other, are vastly different from God's; but in nothing more than in the matter of reconciliation. We think God apt to take offence and backward to forgive—that, if he forgives once, he will not forgive a second time. Peter thought it a great deal to forgive seven times (Matt. xviii. 21), and a hundred pence go far with us; but God meets returning sinners with pardoning mercy; he forgives freely, and as he gives: it is without upbraiding. We forgive and cannot forget; but, when God forgives sin, he remembers it no more. Thus God invites sinners to return to him, by possessing them with good thoughts of him, as Jer. xxxi. 20.