What is the difference between the words “gracious” and “merciful?” Is there a difference? We often hear that God is both gracious and merciful in the same sentence. The phrase “gracious and merciful” is repeated many times throughout the Old Testament (2 Chronicles 30:9, Nehemiah 9:31, Psalm 111:4, Psalm 145:8, Joel 2:13). Are these words synonyms, or do they describe different attributes?