Charles Spurgeon Commentary Luke 5:21-23

"And the scribes and the Pharisees began to reason, saying, Who is this that speaketh blasphemies? Who can forgive sins, but God alone? But Jesus perceiving their reasonings, answered and said unto them, Why reason ye in your hearts? Which is easier, to say, Thy sins are forgiven thee; or to say, Arise and walk?" — Luke 5:21-23 (ASV)

Began to reason, saying, Who is this which speaketh blasphemies? Who can forgive sins, but God alone? But when Jesus perceived their thoughts, he answering said unto them, What reason ye in your hearts? Whether is easier, to say, Thy sins be forgiven thee; or to say, Rise up and walk?

He that could do the one could do the other. He who bids the paralyzed man walk is divine; he, therefore, can forgive sin.