Why does this fellow talk like that? He’s blaspheming! Who can forgive sins but God alone? (NIV)
On several occasions the Lord Jesus told the Pharisees that their doctrine was wrong. Mark 2:7 records an instance where this was the case. There is no verse of Scripture that says, “only God can forgive sins.” That idea came from their tradition. The truth is that God grants the authority to forgive sins as He pleases. He granted that authority to the Son and, furthermore, to the apostles. John 20:23 records Jesus saying to them: “If you forgive anyone his sins, they are forgiven.” If the Pharisees were right, and only God can forgive sins, then God, Jesus and the apostles were all God, because they all had the authority to forgive sins.
Buzzard, pp. 21 and 22
Morgridge, pp. 127 and 128