Attributes and Simplicity
We understand these attributes to be one from God's perspective, however, such that they can neither be divorced from the divine Being nor essentially and properly from each other as they exist in God, but are the simple, absolute Being of God Himself. We, however, relate these attributes as distinct entities by themselves. Justice and mercy are one in God, but we differentiate between them in reference to the objects towards which they are manifested, and the effects of these manifestations. Our God is inimitable and incomprehensible in His perfection, and consequently is simple and indivisible. In God there can be no differentiation between various matters, for whatever would be essentially distinct from God would render Him imperfect.
Wilhelmus à Brakel, The Christian's Reasonable Service, ed. Joel R. Beeke, trans. Bartel Elshout, vol. 1 (Grand Rapids, MI: Reformation Heritage Books, 1992), 89.