Virtues can only be of two natures - those conceived by God and those conceived by man. Virtue as conceived by God is nothing but Love, although it may be said to have the seed of all virtues. Passing through the mind-mesh it appears under all guises and activities and these are given names by man; and especially those he likes he calls virtues, but all really arise from one activity and one essence.
Until God is perceived as All-Embracing and as All-Qualities, the virtue man ascribes to God is nothing but the virtue he himself admires raised to an ideal, which ideal is not God even in its highest aspect, so long as it is attached to name.