Luke 5:21

5:21 Then the experts in the law and the Pharisees began to think to themselves, “Who is this man who is uttering blasphemies? Who can forgive sins but God alone?”

Luke 5:24

5:24 But so that you may know that the Son of Man has authority on earth to forgive sins” – he said to the paralyzed man – “I tell you, stand up, take your stretcher and go home.”