If you were high above the earth and looked down on one man standing on a mountain top and another standing in a valley, they would look to you as if they were standing side by side. You would be so high that the small matter of a mountain would be irrelevant. God is so high that when He sees us in relation to sin, we are all standing on level ground. Our God is holy, totally separate from sin. He can’t even stand to look at it (Habakkuk 1:13). God is so holy that He is as offended by an evil thought as He is by murder. While there are differences in the consequences of sin, there is no difference in the essence of sin.

Tony Evans

Source: Tony Evans, Time To Get Serious, 1995, Illinois: Crossway Books, p.18