The most compassionate to man is GD. "Compassion and mercy shown to man by ANOYONE besides Him all derive from GD's compassion and mercy".
pg373
Gate One, Chapter 15 pg 56
Nefesh Hachaim
Although the word Neshama and Neshimah,(breath) sound the
same the Neshama is not referring to the function of man's breath (breath is
controlled by Ruach) it refers to the "breath of GD" as we learn in
Berashit, H'shem blew into the nostrils
of Adam the spirit of life (nishmas chaim)
