A.T. Robertson Commentary Luke 6:36

"Be ye merciful, even as your Father is merciful." — Luke 6:36 (ASV)

Even as your Father (καθως ο πατηρ υμων). In Mt 5:48 we have ως ο πατηρ υμων. In both the perfection of the Father is placed as the goal before his children. In neither case is it said that they have reached it.