Whether is it easier to say? The meaning is, that, as it is not easier to quicken by a word a body which is nearly dead than to forgive sins, there is no reason to wonder that he forgives sins, when he has accomplished the other. The argument which our Lord uses may appear to be not well-founded: for, in proportion as the soul is more excellent than the body, the forgiveness of sins is a greater work than the healing of the body. But the reply is easy. Christ adapts his discourse to their capacity: for, being carnal, they were more powerfully affected by outward signs, than by all the spiritual power of Christ, which related to eternal salvation. Thus he proves the efficacy of the Gospel for quickening men from the fact, that at the last day he will raise the dead by his voice out of their graves. Wonder not at this: for the hour is coming, in which all who are in the graves shall hear his voice, and shall come forth, (John 5:28,29.) This was a sufficiently powerful argument to refute those who reckoned a visible miracle of more importance than all things else. They could not say that he had no right to forgive the sins of the paralytic, when he restored to him health and rigour: for this was a result which followed from the forgiveness of sins.

For whether is easier to say - Thy "sins be forgiven thee; or to say, Arise and walk?" The one involves divine "power," the other divine "authority," and neither can be done but by God. One is as easy as the other; and to be able to do the one, involves the right and the power to do the other.

For whether is easier, to say, Thy sins be forgiven thee; or to say, Arise, and walk? - Both are equally easy, and equally difficult; for both require unlimited power to produce them. And every thing is equally easy to that power which is unlimited. A universe can be as easily produced by a single act of the Divine will as the smallest elementary part of matter.
The common punctuation of the above passage almost destroys the sense: the comma should be placed after easier, and to say, made the first part of the question.

For whether is easier to say,..... Christ proceeds to clear himself of the charge of blasphemy, and to prove his power to forgive sins, by putting a case to them, of which he makes themselves Judges, and is this: which is easiest to be said,
thy sins are forgiven thee? or to say, arise and walk? Neither of them were easy to a mere creature, but both of them easy to God; and he that could say the one with power and efficacy going along with his word, could say the other as effectually: and whereas it was a plain case, and out of all question, that he could bid this "paralytic" man, though in this weak condition, arise from his bed, stand upon his feet, and go home of himself; and since he had already healed many that were sick of the palsy, and particularly the "centurion's" servant, by a word speaking, he must have equal power to forgive sin. For to heal the diseases of the body in such a wonderful manner, was a very sensible proof of his power to heal the maladies of the soul; and though these are greater than those of the body, yet since both require divine power, he that is able to do the one, is able to do the other. And that it might appear he did not say this in a boasting manner, he adds,

Whether is easier to say, Thy sins be forgiven thee. To say, "Thy sins be forgiven thee," was easy, for no visible result could test the saying. To say, "Take up thy bed and walk," was not apparently so easy, for failure would cover with confusion. He said the last, leaving the inference--If I can do the most difficult, then I can do the easier.

Which is easier - Do not both of them argue a Divine power? Therefore if I can heal his disease, I can forgive his sins: especially as his disease is the consequence of his sins. Therefore these must be taken away, if that is.