D&C 1:39

For behold, and lo, the Lord s God, and the Spirit beareth record, and the record is true, and the truth abideth forever and ever. Amen. D&C 1:39

God is the standard against which we measure good and evil. Jesus himself stated that “there is none good but one, that is, God” (Matthew 19:17). Thus, our beloved Father could not do other than call us to the standard of perfection (Matthew 5:48; 3 Nephi 12:48). At the same time, our perfect Lord is fully aware of the faults and foibles of his imperfect children. In that sense, as the Prophet Joseph Smith declared, “God does not look on sin with allowance, but when men have sinned, there must be allowance made for them” (Teachings of the Prophet Joseph Smith, 240). The gospel of Jesus Christ, the plan of salvation, has been provided to us as a means whereby we can confront our sins and be sanctified from the effects of them. We can, through the mediation and atonement of the only perfect Being to walk this earth, thus become qualified for association with holy beings. (Robert L. Millet and Lloyd D. Newell. Draw Near Unto Me: Daily Reflections on the Doctrine and Covenants. 11)