[caww]

The power to forgive sin belongs only to God, Jesus claimed to have this power and right (Mark 2:5-7).... What he commits to the disciples and to us is the power and privilege of giving assurance of the forgiveness of sins by God by correctly announcing the terms of forgiveness.
..... There is no proof that he actually transferred to the apostles or their successors the power in and of themselves to forgive sins.

[narses]

“Jesus said to them again, ‘Peace be with you. As the Father has sent me, even so I send you.’ And when he had said this, he breathed on them, and said to them, ‘Receive the Holy Spirit.If you forgive the sins of any, they are forgiven; if you retain the sins of any, they are retained.’ “