Luke
Luke 5:21ESV·traditional attribution

And the scribes and the Pharisees began to question, saying, “Who is this who speaks blasphemies? Who can forgive sins but God alone?”

Matthew Henry Presbyterian @wholebiblehenry

Here is, I. A general account of Christ's preaching and miracles, Luk 5:17. 1. He was teaching on a certain day, not on the sabbath day, then he would have said so, but on a week-day; six days shalt thou labour, not only for the world, but for the soul, and the welfare of that.

Commenting on Luke 5:17-26

John Gill Reformed Baptist @doctorgill

And the Scribes and the Pharisees began to reason,.... To think and say within themselves, and it may be to one another, in a private manner: saying, who is this which speaketh blasphemies? what vain boaster, and blaspheming creature is this, who assumes that to himself, which is the prerogative of God? Who can forgive sins but God alone?

Albert Barnes Presbyterian @notesbybarnes

Verse 21. No entry from BARNES for this verse. (q) "who can forgive"