1 sn Which is easier is a reflective kind of question. On the one hand to declare sins are forgiven is easier, since one does not need to see it, unlike telling a paralyzed person to walk. On the other hand, it is harder, because for it to be true one must possess the authority to forgive the sin.
2 tn Although the Greek subjunctive mood, formally required in a subordinate clause introduced by ἵνα ({ina), is traditionally translated by an English subjunctive (e.g., “may,” so KJV, NAB, NIV, NRSV), changes in the use of the subjunctive in English now result in most readers understanding such a statement as indicating permission (“may” = “has permission to”) or as indicating uncertainty (“may” = “might” or “may or may not”). Thus a number of more recent translations render such instances by an English future tense (“will,” so TEV, CEV, NLT, NASB 1995 update). That approach has been followed here.