Matthew 5:48

48.You shall therefore be perfect. This perfection does not mean equality, but relates solely to resemblance. (423) However distant we are from the perfection of God, we are said to be perfect, as he is perfect, when we aim at the same object, which he presents to us in Himself. Should it be thought preferable, we may state it thus. There is no comparison here made between God and us: but the perfection of God means, first, that free and pure kindness, which is not induced by the expectation of gain; — and, secondly, that remarkable goodness, which contends with the malice and ingratitude of men. This appears more clearly from the words of Luke, Be ye therefore merciful, as your Father also is merciful: for mercy is contrasted with a mercenary regard, which is founded on private advantage.