Mark 2:10

The Son of man. Jesus Christ here proveth that himself as man, and not as God only, hath power to forgive sins; by this, that he was able to do miracles, and make the sick man suddenly rise; so the apostles and their successors, though they be not God, may in like manner have authority from God to remit sins, not as God, but as God's ministers, and acting in his name, and vested with his delegated authority. --- On earth. This power which the Son of man hath to remit sins on earth, was never taken from him, but is perpetuated in his sacraments and ministers, by whom he still remitteth sins in the Church, and not in heaven only. Relative to sin, there is one court of conscience on earth, and another in heaven, and the judgment of heaven followeth and approveth this on earth; as is plain by the words of our Saviour, to Peter first, and then to all the apostles: Whatsoever thou shalt bind upon earth, it shall by bound also in heaven; and whatsoever thou shalt loose upon earth, it shall be loosed also in heaven. See Matthew xvi. 19. and xviii. 18. Whereupon St. Jerome sayeth: that priests having the keys of the kingdom of heaven, judge in some manner before the day of judgment. (Ep. v. ad Heliod; and St. John Chrysostom, more at large, lib. iii. de Sacerd.)