Mark 2:6

But some of the scribes were sitting there, thinking to themselves:

And they discussed among themselves, “We didn’t bring any bread.”

Aware of this, He said to them, “Why are you discussing that you do not have any bread? Don’t you understand or comprehend? Is your heart hardened?

Then the scribes and the Pharisees began to think: “Who is this man who speaks blasphemies? Who can forgive sins but God alone?”

and every high-minded thing that is raised up against the knowledge of God, taking every thought captive to obey Christ.

Treasury of Scripture Knowledge

But there were certain of the scribes sitting there, and reasoning in their hearts,

If you forgive the sins of any, they are forgiven them; if you retain the sins of any, they are retained.”