God possesses in both quantitative and qualitative fashion the ultimate in excellence (Deut 32:4; Ps 18:30; Matt 5:48; Jas 1:17). The word perfect means “complete, without the slightest flaw.” This states, therefore, that anything God is, has, or does is perfect.

His various characteristics (attributes) are perfect—his love is a perfect love, his grace is perfect, his holiness is perfect, etc.

His law is perfect (Ps 19:7).

His actions toward believers are perfect (Ps 138:8).

Thus, all of God’s dealings with his people are perfect, that is to say, complete, without the slightest flaw or mistake.