Albert Barnes Commentary Proverbs 12:10

"A righteous man regardeth the life of his beast; But the tender mercies of the wicked are cruel." — Proverbs 12:10 (ASV)

Regards - literally, “knows.” All true sympathy and care must grow out of knowledge. The duty of a person to animals:

1. Rests upon direct commandments in the Law (Exodus 20:10; Exodus 23:4–5);
2. Connects itself with the thought that the mercies of God are over all His works, and that human mercy, in proportion to its excellence, must be like His (Jonah 4:11); and
3. Has perpetuated its influence in the popular morality of the East.

Tender mercies - Better, “the feelings, the emotions,” all that should have led to mercy and pity toward humans.