God is not bound to give an account of his actions to his creatures – Thomas Watson

“God is not bound to give an account of his actions to his creatures. If none may say to a king, ‘What doest thou?’ Eccles 8:4, much less to God. It is sufficient, God is Lord paramount; he has a sovereign power over his creatures, therefore can do no injustice. ‘Has not the potter power over the clay, of the same lump to make one vessel to honour, and another to dishonour?’ Rom 9:21. God has liberty in his own breast, to save one, and not another; and his justice is not at all impeached or blemished. If two men owe you money, you may, without any injustice, remit the debt to one, and exact it of the other. If two malefactors ¹ be condemned to die, the king may pardon the one and not the other: he is not unjust if he lets one suffer, because he offended the law; nor if he save the other, because he will make use of his prerogative as he is king.

Though some are saved and others perish, yet there is no unrighteousness in God; because, whoever perishes, his destruction is of himself. ‘O Israel, thou hast destroyed thyself.’ Hos 13:9. God offers grace, and the sinner refuses it. Is God bound to give grace? If a surgeon comes to heal a man’s wound, and he will not be healed, is the surgeon bound to heal him? ‘I have called, and ye refused.’ Prov 1:24. ‘Israel would none of me.’ Psa 81:11: God is not bound to force his mercies upon men. If they wilfully oppose the offer of grace, their sin is to be regarded as the cause of their perishing, and not God’s justice.”

Source: A body of divinity, by Thomas Watson