Verses where God is described using all or some of the attributes include Numbers 14:18, Joel 2:13, Jonah 4:2, Micah 7:18, Nahum 1:3, Psalms 86:15, 103:8, 145:8, and Nehemiah 9:17.
[2] According to Maimonides the 13 attributes are not qualities inherent in God, but rather are methods of His activity, by which the divine governance appears to the human observer to be controlled.
[13] In this case, to achieve the total of thirteen attributes, some count notzer hesed la-alafim as two[14] while others divide erekh appayim into two, since forbearance is shown both to the good and to the wicked,[15] and still others end the thirteenth middah with lo yenakeh (he does not pardon),[16] this being considered a good quality, since through punishment man is moved to repentance, after which he is pardoned and pure.
[17] Others term ve-nakeh lo yenakeh a single middah, the thirteenth being, in their opinion, poked avon avot al banim (visiting the iniquity of the fathers upon the children), "this being regarded as compassionate since the transgressor is not punished immediately".
[18] The general usage is that the various recitations of the thirteen middot begin with the first "Adonai" and conclude with "ve-nakeh".