Luke 5:24

Jesus did the apparently more difficult thing to prove that He could also do the apparently easier thing. This is the first time Luke recorded Jesus calling Himself the "Son of Man." Luke used this title 26 times, and in every case Jesus used it to describe Himself (except in Acts 7:56 where Stephen used it of Him). This was a messianic title with clear implications of deity (Daniel 7:13-14). Since the Son of Man is the divine judge and ruler, it is only natural that He would have the power to forgive. It was only consistent for Jesus to claim deity since He had just demonstrated His deity by forgiving the man’s sins. He would demonstrate it by healing him.