-- Lk 7:36-50
Only God forgives sins. Since he is the Son of God, Jesus says of himself, "The Son of man has authority on earth to forgive sins" and exercises this divine power: "Your sins are forgiven." Further, by virtue of his divine authority he gives this power to men to exercise in his name.
-- CCC 1441
Art: Paolo Veronese, Meal at the house of Simon the Pharisee