Some interpreters see this verse as the conclusion of the foregoing while others consider it the opening of the next piece of teaching. However, it could also be seen as a connecting link. As the heavenly Father is, so should the children be (with this word the disciples of Jesus are typified in Luke 6:35). As the Father is merciful, so should his children be. This has consequences, as becomes clear in the following verses.
36 Be merciful, even as your Father is merciful.