Luke 7:49

And those who were reclining at the [dinner] table with Him began saying among themselves, "Who is this person who can even forgive sins?"

Seeing this, certain experts in the law of Moses said to themselves, "This man is speaking against God."

"Why does this man talk this way? He is speaking against God. Who can forgive sins except one, that is, God?"

And when He saw the evidence of their faith, He said, "Man, your sins are forgiven."

Treasury of Scripture Knowledge

And they that sat at meat with him began to say within themselves, Who is this that forgiveth sins also?

He said [Psa. 32:1ff], "Those people whose ungodly deeds are forgiven [by God] and whose sins are covered over, are [truly] blessed.