In moments of deep distress and upheaval, a person can find profound comfort in the knowledge that human suffering does not go unnoticed by divine providence. Every painful journey, every moment of exile, and every shed tear is carefully observed, counted, and preserved by God for the future.
When an individual is forced to flee or wander from place to place, God intimately knows and tracks every single stop along that painful journey [רש״י, רד״ק, מצודת דוד]. The experience of exile and turmoil is never ignored [רש״י, אבן עזרא, המאירי, ביאור שטיינזלץ]. Instead, the sufferer asks God to actively gather his tears, comparing this preservation to water being carefully collected in a flask [מצודת ציון]. Just as a vessel holds precious liquids, God is asked to catch every tear so that not a single drop is lost [רש״י, רד״ק, אבן עזרא]. These tears are then entered into God's permanent ledger, becoming a lasting part of His book of memories [רש״י, רד״ק, ביאור שטיינזלץ, המאירי, מלבי״ם באור המילות].
Commentators offer different perspectives on why it is so important for God to count and record these tears. One approach views this as an appeal for ultimate justice. By keeping a strict account of the tears and the wandering, God prepares to hold the enemies accountable, eventually paying them back for the suffering they inflicted [רד״ק, מצודת דוד].
Others view the tears not as a tool for retribution, but as a precious spiritual treasure. Because the tears of a righteous person hold immense value, God counts them out of deep affection and stores them in His treasury. According to this perspective, the sufferer actually prefers that his tears not be spent on bringing immediate punishment to his enemies in this world. Instead, he asks that they be safely stored in God's treasury to serve as merit and reward in the World to Come [תורה תמימה, אלשיך].
A third perspective suggests that the tears act as a form of spiritual payment against the suffering itself. If God has decreed a specific amount of wandering and hardship for a person, intense sorrow and abundant tears can be credited toward that very account. The heavy emotional toll of the tears is deducted from the overall debt of suffering, effectively reducing the required amount of pain and shortening the duration of the exile [מלבי״ם].