And, lo, some of the scribes They accuse Christ of blasphemy and sacrilege, because he claims for himself what is God's prerogative. The other two Evangelists tell us also that they said, Who can forgive sins but God alone? It is beyond all question, that their eagerness to slander drove them to this wicked conclusion. If they think that there is any thing which deserves blame, why do they not inquire into it? [1] Besides, as the expression admits of more than one meaning, and as Christ said nothing more than what the Prophets frequently say when they announce the grace of God, why do they take in a bad sense what admits of a favorable interpretation? They must have been already poisoned by malice and envy, otherwise they would not so eagerly have seized an occasion of blaming Christ. They remain silent, but think in their hearts, that they may slander him when absent among people of their own class. It is no doubt true, that God alone has power and authority to forgive sins: but they are wrong in concluding that it does not belong to Christ, for he is God manifested in the flesh, (1-Timothy 3:16.) They had a right to inquire on what grounds Christ laid claim to such authority: but, without any inquiry, they suppose him to be one of the common rank of men, and proceed rashly to condemn him.

Footnotes

1 - "s'ils pensent qu'il y ait quelque chose digne de reprendre aux paroles de Christ, que ne parlent-ils a luy pour en avoir resolution?" -- "If they think that there is any thing worthy of blame in the words of Christ, why do they not speak to him to have it explained?"

This man blasphemeth - The word "blaspheme" originally means to speak evil of anyone; to injure by words; to blame unjustly. When applied to God, it means to speak of him unjustly; to ascribe to him acts and attributes which he does not possess; or to speak impiously or profanely. It also means to say or do anything by which his name or honor is insulted, or which conveys an "impression" unfavourable to God. It means. also, to attempt to do, or say a thing, which belongs to him alone, or which he only can do. This is its meaning here. Christ was charged "with saying a thing in his own name, or attempting to do a thing, which properly belonged to God;" thus assuming the place of God, and doing him injury, as the scribes supposed, by an invasion of his prerogatives. "None," said they (see Mark and Luke), "can forgive sins but God only." In this they reasoned correctly. See Isaiah 43:25; Isaiah 44:22. None of the prophets had this power; and by saying that "he forgave sins," Jesus was understood to affirm that he was divine; and as he proved this by working a miracle expressly to confirm the claim, it follows that he is divine, or equal with the Father.

This man blasphemeth - Βλασφημεω comes either from βλαπτειν την φημην, to hurt or blast the reputation or credit of another, or from βαλλειν ταις φημαις, to smite with reports. Whenever it is used in reference to God, it simply signifies, to speak impiously of his nature, or attributes, or works. Injurious speaking is its proper translation when referred to man.
The scribes were the literati of that time; and their learning, because not used in dependence on God, rendered them proud, envious, and obstinate. Unsanctified knowledge has still the same effect: that light serves only to blind and lead men out of the way which is not joined with uprightness of heart. The most sacred truths often become an occasion of delusion, where men are under the government of their evil passions.

And, behold, certain of the scribes said within themselves, This [man] (c) blasphemeth.
(c) To blaspheme, signifies among the divines, to speak wickedly: and among the more eloquent Greeks, to slander.

And behold, certain of the Scribes said within themselves,.... And of the Pharisees also, as Luke says; for there were at this time Pharisees and doctors of the law, who were come out of every town of Galilee and Judea, and out of Jerusalem, sitting and hearing him teach, and observing what he said, and did; who upon hearing him pronounce the sentence of pardon, upon this "paralytic" man, reasoned and concluded in their own minds, though they did not care to speak it out, that
this man blasphemeth: the reason was, because they thought he ascribed that to himself, which was peculiar to God: and so he did, and yet did not blaspheme; because he himself was God, of which he quickly gave convincing proofs.

Certain of the scribes said within themselves. They had scented heresy from afar, and came from Jerusalem to pry into the teachings of the Prophet of Galilee, as the people called him, (see Luke 5:17).
Scribes. The learned class, the official expounders of the Scriptures, the theologians, the jurists, the legislators, the politicians, and, indeed, the soul of Israel.
This man blasphemeth. By professing to forgive sins, the prerogative not of man, but of God. If Christ were but a man, as they imagined, the scribes would have been right. And yet, so far, he had not said that he forgave the sins, but merely declared them forgiven. This was the beginning of the opposition that ended with the cross. On the same accusation of blasphemy, now first made, the Sanhedrim condemned him to death (Matthew 26:65).

This man blasphemeth - Attributing to himself a power (that of forgiving sins) which belongs to God only.