Verse 3
Some of the teachers of the law who were standing by took offense at what Jesus said. He was claiming to forgive sins, but God alone can forgive sins since it is He whom people sin against (Psalms 51:4; Isaiah 43:25; Isaiah 44:22). They called Jesus’ words blasphemy because they viewed them as a slanderous affront to God. This is the first instance of this charge in Matthew, but it will become a prominent theme.
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