“Who, moreover, was able to forgive sins? This is His alone prerogative: for "who remitteth sins but God alone? " and, of course, (who but He can remit) mortal sins, such as have been committed against Himself, and against His temple? For, as far as you are concerned, such as are chargeable with offence against you per…”
Tertullian, 3th c. — On Modesty
Original
21And the scribes and the Pharisees began to reason, saying, Who is this which speaketh blasphemies? Who can forgive sins, but God alone?
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In context
19And when they could not find by what way they might bring him in because of the multitude, they went upon the housetop, and let him down through the tiling with his couch into the midst before Jesus.
20And when he saw their faith, he said unto him, Man, thy sins are forgiven thee.
— Luke 5:21 —
22But when Jesus perceived their thoughts, he answering said unto them, What reason ye in your hearts?
23Whether is easier, to say, Thy sins be forgiven thee; or to say, Rise up and walk?