2 Corinthians 2:10

Whom ye forgive. Because the Corinthian church had given full proof of its loyalty to principle, Paul now unites with its members in the proposed vote of confidence. He fully recognizes the authority of the church, under Christ, to deal with its own problems (see Matt. 16:19; 18:17, 18; John 20:23). Christ has delegated authority to the church as a corporate body, acting under the direction and presidency, as it were, of the Holy Spirit.

Various scholars have noted that this is the only specific instance on record in the NT of the exercise of ecclesiastical authority to retain and remit sins, and that here it is exercised by Paul, not by Peter. This power was given by Christ to the apostles collectively and as representatives of the Christian church (see John 20:23).

Person of Christ. Rather, “presence of Christ,” or “before Christ.” There is no basis for concluding that either the apostle or the church had power to release the man from accountability for his sins before God. None but God could do that (see Mark 2:7–11). If the man had sincerely repented, God, according to His promise, had already forgiven him (Jer. 31:34; 1 John 1:9). Paul’s vote to forgive was simply the human acknowledgment that God had already pardoned him (see on Matt. 16:19). God has authorized His representatives on earth to assure the forgiveness of Heaven to every repentant soul.