After a full warning of judgments, mercy is remembered, mercy is reserved. These closing verses are a precious promise, in part fulfilled at the return of the penitent and reformed Jews out of Babylon, but to have fuller accomplishment in gospel times. The Divine mercy should be powerful to melt our hearts into godly sorrow for sin. Nor will God ever leave the sinner to perish, who is humbled for his sins, and comes to trust in His mercy and grace through Jesus Christ; but will keep him by his power, through faith unto salvation.
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SDA Bible Commentary (limited)
59. Breaking the covenant. Israel had broken the covenant made at Sinai, in which God offered the people the privilege of being His “peculiar treasure” (Ex. 19:5). They were to be the depositaries of the sacred oracles and were to spread abroad the knowledge of God’s law, first through a demonstration of the truth in their lives, and second through active missionary propaganda. In both of these they hopelessly failed. See pp. 30-33.