“In God, mercy and grace are one; but as they reach us they are seen as two, related but not identical.
As mercy is God’s goodness confronting human misery and guilt, so grace is His goodness directed toward human debt and demerit.
It is by grace that God imputes merit where none previously existed and declares no debt to be where one had been before.”
A.W. Tozer
Pondering Life : Pursuing God 