A.W. Tozer emphasizes the profound mercy of God, illustrating that mercy is not merely an attribute but the essence of God's being. He explains that God's mercy is eternal, unchanging, and has been present throughout both the Old and New Testaments, countering the misconception that the Old Testament is solely about law and severity. Tozer highlights that God's mercy actively responds to human suffering and guilt, and it is through this mercy that atonement is made possible. He encourages believers to recognize their need for God's mercy and to extend that mercy to others, reflecting the compassion of God in their lives. Ultimately, Tozer reassures that God's mercy is boundless and available to all who seek it.