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For as the heavens are higher - I am persuaded that כ caph, the particle of comparison, is lost in this place, from the likeness of the particle כי ki, immediately preceding it. So Houbigant and Secker. And their remark is confirmed by all the ancient Versions, which express it; and by the following passage of Psalm 103:11, which is almost the same: -

הארץ על שמים כגבה כי haarets al shamayim chigboah ki יראיו על חסדו גבר yereaiv al chasdo gabar

"For as the heavens are high above the earth,

So high is his goodness over them that fear him."

Where, by the nature of the sentence, the verb in the second line ought to be the same with that in the first; גבה gabah, not גבר gabar : so Archbishop Secker conjectured; referring however to Psalm 117:2.

We do not understand the greatness and majesty of God nor remember the immeasurable distance between the Creator and the creatures formed by His hand. He who sitteth in the heavens, swaying the scepter of the universe, does not judge according to our finite standard, nor reckon according to our computation. We are in error if we think that that which is great to us must be great to God, and that which is small to us must be small to Him. He would be no more exalted than ourselves if He possessed only the same faculties. 5T 337.1

God does not regard all sins as of equal magnitude; there are degrees of guilt in His estimation as well as in that of finite man. But however trifling this or that wrong in their course may seem in the eyes of men, no sin is small in the sight of God. The sins which man is disposed to look upon as small may be the very ones which God accounts as great crimes. The drunkard is despised and is told that his sin will exclude him from heaven, while pride, selfishness, and covetousness go unrebuked. But these are sins that are especially offensive to God. He “resisteth the proud,” and Paul tells us that covetousness is idolatry. Those who are familiar with the denunciations against idolatry in the word of God will at once see how grave an offense this sin is. 5T 337.2

God speaks through His prophet: “Let the wicked forsake his way, and the unrighteous man his thoughts: and let him return unto the Lord, and He will have mercy upon him; and to our God, for He will abundantly pardon. For My thoughts, are not your thoughts neither are your ways, My ways, saith the Lord. For as the heavens are higher than the earth, so are My ways higher than your ways, and My thoughts than your thoughts.” We need clear discernment, that we may measure sin by the Lord's standard and not by our own. Let us take for our rule, not human opinions, but the divine word. 5T 337.3

But forgiveness has a broader meaning than many suppose. When God gives the promise that He “will abundantly pardon,” He adds, as if the meaning of that promise exceeded all that we could comprehend: “My thoughts are not your thoughts, neither are your ways My ways, saith the Lord. For as the heavens are higher than the earth, so are My ways higher than your ways, and My thoughts than your thoughts.” Isaiah 55:7-9. God's forgiveness is not merely a judicial act by which He sets us free from condemnation. It is not only forgiveness for sin, but reclaiming from sin. It is the outflow of redeeming love that transforms the heart. David had the true conception of forgiveness when he prayed, “Create in me a clean heart, O God; and renew a right spirit within me.” Psalm 51:10. And again he says, “As far as the east is from the west, so far hath He removed our transgressions from us.” Psalm 103:12. MB 114.1

God in Christ gave Himself for our sins. He suffered the cruel death of the cross, bore for us the burden of guilt, “the just for the unjust,” that He might reveal to us His love and draw us to Himself. And He says, “Be ye kind one to another, tenderhearted, forgiving each other, even as God also in Christ forgave you.” Ephesians 4:32 , R.V. Let Christ, the divine Life, dwell in you and through you reveal the heaven-born love that will inspire hope in the hopeless and bring heaven's peace to the sin-stricken heart. As we come to God, this is the condition which meets us at the threshold, that, receiving mercy from Him, we yield ourselves to reveal His grace to others. MB 114.2

The one thing essential for us in order that we may receive and impart the forgiving love of God is to know and believe the love that He has to us. 1 John 4:16. Satan is working by every deception he can command, in order that we may not discern that love. He will lead us to think that our mistakes and transgressions have been so grievous that the Lord will not have respect unto our prayers and will not bless and save us. In ourselves we can see nothing but weakness, nothing to recommend us to God, and Satan tells us that it is of no use; we cannot remedy our defects of character. When we try to come to God, the enemy will whisper, It is of no use for you to pray; did not you do that evil thing? Have you not sinned against God and violated your own conscience? But we may tell the enemy that “the blood of Jesus Christ His Son cleanseth us from all sin.” 1 John 1:7. When we feel that we have sinned and cannot pray, it is then the time to pray. Ashamed we may be and deeply humbled, but we must pray and believe. “This is a faithful saying, and worthy of all acceptation, that Christ Jesus came into the world to save sinners; of whom I am chief.” 1 Timothy 1:15. Forgiveness, reconciliation with God, comes to us, not as a reward for our works, it is not bestowed because of the merit of sinful men, but it is a gift unto us, having in the spotless righteousness of Christ its foundation for bestowal. MB 115.1

In the parable the first laborers agreed to work for a stipulated sum, and they received the amount specified, nothing more. Those later hired believed the master's promise, “Whatsoever is right, that shall ye receive.” They showed their confidence in him by asking no question in regard to wages. They trusted to his justice and equity. They were rewarded, not according to the amount of their labor, but according to the generosity of his purpose. COL 397.1

So God desires us to trust in Him who justifieth the ungodly. His reward is given not according to our merit but according to His own purpose, “which He purposed in Christ Jesus our Lord.” Ephesians 3:11. “Not by works of righteousness which we have done, but according to His mercy He saved us.” Titus 3:5. And for those who trust in Him He will do “exceeding abundantly above all that we ask or think.” Ephesians 3:20. COL 397.2

Not the amount of labor performed or its visible results but the spirit in which the work is done makes it of value with God. Those who came into the vineyard at the eleventh hour were thankful for an opportunity to work. Their hearts were full of gratitude to the one who had accepted them; and when at the close of the day the householder paid them for a full day's work, they were greatly surprised. They knew they had not earned such wages. And the kindness expressed in the countenance of their employer filled them with joy. They never forgot the goodness of the householder or the generous compensation they had received. Thus it is with the sinner who, knowing his unworthiness, has entered the Master's vineyard at the eleventh hour. His time of service seems so short, he feels that he is undeserving of reward; but he is filled with joy that God has accepted him at all. He works with a humble, trusting spirit, thankful for the privilege of being a co-worker with Christ. This spirit God delights to honor. COL 397.3

For my thoughts are not your thoughts, neither are your ways my ways, saith the Lord. For as the heavens are higher than the earth, so are my ways higher than your ways, and my thoughts than your thoughts. Isaiah 55:8, 9. CC 228.1

The work of God in the earth presents, from age to age, a striking similarity in every great reformation or religious movement. The principles of God's dealing with men are ever the same. The important movements of the present have their parallel in those of the past, and the experience of the church in former ages has lessons of great value for our own time. GC 343.1

No truth is more clearly taught in the Bible than that God by His Holy Spirit especially directs His servants on earth in the great movements for the carrying forward of the work of salvation. Men are instruments in the hand of God, employed by Him to accomplish His purposes of grace and mercy. Each has his part to act; to each is granted a measure of light, adapted to the necessities of his time, and sufficient to enable him to perform the work which God has given him to do. But no man, however honored of Heaven, has ever attained to a full understanding of the great plan of redemption, or even to a perfect appreciation of the divine purpose in the work for his own time. Men do not fully understand what God would accomplish by the work which He gives them to do; they do not comprehend, in all its bearings, the message which they utter in His name. GC 343.2