This is not a text about making New Year's resolutions, but a description of the new reality God has created and the comfort it provides for everyday life. A God so loving that He wipes away every tear from our eyes, taking away all crying and pain (v.4-5). Loving parents wipe the tears of their children, taking away their crying and sometimes their pain. In offering that comfort, parents do not challenge their children to behave differently. Instead their love creates a new reality for the child, a second chance and a new start. This is what our Heavenly Parent has done and is doing.