Charles Spurgeon Commentary Luke 5:19-21

"And not finding by what [way] they might bring him in because of the multitude, they went up to the housetop, and let him down through the tiles with his couch into the midst before Jesus. And seeing their faith, he said, Man, thy sins are forgiven thee. And the scribes and the Pharisees began to reason, saying, Who is this that speaketh blasphemies? Who can forgive sins, but God alone?" — Luke 5:19-21 (ASV)

And let him down through the tiling with his couch into the midst before Jesus. And when he saw their faith, he said unto him, Man, thy sins are forgiven thee. And the scribes and the Pharisees began to reason, saying, Who is this which speaketh blasphemies?

Who can forgive sins, but God alone?

Most true, O Pharisees; and therefore he is God, for he can forgive sins, and he has forgiven this poor sinner!