12.1.8.1 God–the One who forgives

It is the triune God who erases our sins. Human beings are incapable of doing this by their own power (Matthew 16: 26; Luke 5: 21-24; Romans 4: 8).

Even though the eternally valid sacrifice of Jesus Christ is the foundation for the forgiveness of sins, God in His omnipotence has always been able to forgive sins. Hence Jesus Christ had the authority to forgive sins even before having brought His sinless life as a sacrifice (Mark 2: 5, 10).

See also