EXOD214 Abba Saul, who is the first to use the words "Imitate the King," [Sifra, Kedoshim], interprets the words of [this verse] (veanvehu-ani vahu, i.e., I, man and He, God), as meaning: "Be like Him." As He is merciful and gracious so be thou merciful and gracious" [Mekiltah, Beshalah, 3; Jer. Peah 1:1; Sab. 133b] Similarly, the command "to walk in His ways" (Deuteronomy 10:12) is explained as following the thirteen attributes of God. Sifre, Ekeb, 49; see also Genesis R. 58:9. R. Hama b. Hanina comments on Deut. 13:5, "after the Lord your God ye shall walk": How can man walk after Him who is said to be "a devouring fire"? The verse must be taken to mean that man should pattern his life after the Divine attributes. Like Him he must clothe the naked, visit the sick, comfort the mourners, and bury the dead. Lev. R., Behukkotai, 6.