John 20:23

Whose soever sins. Jesus here speaks to the disciples as representatives of His church on earth, to which, acting in its corporate capacity, He has entrusted the responsibility of caring for the spiritual interests and needs of its individual members. Jesus had already explained to them at length how to deal with erring members, first personally (see on Matt. 18:1-15, 21-35), and then with the authority of the church (see on vs. 16-20). Now He reiterates the counsel given upon that former occasion.

The church is to work faithfully for the restoration of its erring members, encouraging them to repent and turn from their evil ways. When there is evidence that things have been made right with God and man, the church is to accept the repentance as genuine, to release the erring one from the charges brought against him (to “remit” his “sins”), and to receive him back into full fellowship. Such a remitting of sins is ratified in heaven; in fact, God has already accepted and pardoned the repentant one (see on Luke 15:1-7). The Scriptures explicitly teach, however, that confession of sin and repentance for it are to be made directly to the throne of grace in heaven (see Acts 20:21; 1 John 1:9), and that the release of the soul from sin comes only through the merits of Christ and His personal mediation (1 John 2:1). This prerogative God has never delegated to erring mortals, themselves so often in need of divine mercy and grace, even though they be the appointed leaders of the church. See DA 805, 806; see on Matt. 16:19.

They are retained. When evidence of genuine repentance is lacking, the charges brought against an erring member are to be “retained.” Heaven will recognize the decision of the church, for no man can be right with God when he is willfully at odds with his fellow men. He who despises the counsel of God’s appointed representatives on earth cannot expect to enjoy God’s favor. For an illustration of the operation of this principle in the early church see Acts 5:1-11.