Matthew 9:7

This man. Gr. houtos, “this [one],” as if spoken in contempt. They thought they had caught Jesus in the act of blasphemy, but strangely enough, the evidence was not such that they could bring it against Him at His trial a year and a half later (Matt. 26:59, 60; Mark 14:55, 56). Their difficulty lay in the fact that He confronted them with the practical operation of the power of Deity — in forgiving sin and healing disease — rather than the assertion of specific Messianic claims. See p. 209.

Blasphemies. Gr. blasphemiai, “injurious speeches,” “slanders,” that is, any derogatory statements. The scribes assumed that in forgiving the paralytic’s sins Jesus, a mere man as they claimed, had usurped the prerogatives of Deity. Under the ceremonial system the priest presided over a man’s confession but did not actually speak words of forgiveness. His acceptance of the sacrifice merely symbolized God’s acceptance of the confession (see Heb. 10:1-12). By their refusal to recognize evidence of the presence and operation of divinity the scribes were committing the very sin of which, in their hearts, they accused Christ (see Matt. 12:22-32). The Levitical penalty for blasphemy was death by stoning (Lev. 24:16), although the Jews in Jesus’ time were not generally at liberty to carry it out.

Who can forgive? The scribes were strictly correct so far as their theology was concerned, for the OT clearly pointed to God as the One who forgives sin (Isa. 43:25; Jer. 31:34; cf. John 10:33). Their error was in failing to recognize that the Man who stood before them was God. See p. 209.