Matthew 9:3

“And behold, certain of the Scribes said within themselves, etc.] And of the Pharisees also, as Luke says; for there were at this time Pharisees and doctors of the law, who were come out of every town of Galilee and Judea, and out of Jerusalem, sitting and hearing him teach, and observing what he said, and did; who upon hearing him pronounce the sentence of pardon, upon this “paralytic” man, reasoned and concluded in their own minds, though they did not care to speak it out, that this man blasphemeth: the reason was, because they thought he ascribed that to himself, which was peculiar to God: and so he did, and yet did not blaspheme; because he himself was God, of which he quickly gave…”

“This man blasphemeth - The word “blaspheme” originally means to speak evil of anyone; to injure by words; to blame unjustly. When applied to God, it means to speak of him unjustly; to ascribe to him acts and attributes which he does not possess; or to speak impiously or profanely. It also means to say or do anything by which his name or honor is insulted, or which conveys an “impression” unfavourable to God. It means. also, to attempt to do, or say a thing, which belongs to him alone, or which he only can do. This is its meaning here. Christ was charged “with saying a thing in his own name, or attempting to do a thing, which properly belonged to God;” thus assuming the place of God, and…”

“This man blasphemeth - Attributing to himself a power (that of forgiving sins) which belongs to God only. Matthew 9:5”

“9:3 Does he think he’s God? God alone could forgive sins (Ps 103:3; Isa 43:25; Jer 50:20). The teachers of religious law failed to comprehend Jesus’ mission as God’s incarnate Son (Matt 3:17; 11:25-27). As God’s Messiah (1:1; 11:2-6), he was saving mankind (8:17; 26:26-28).”

“certain: Mat 7:29; Mar 2:6, Mar 2:7, Mar 7:21; Luk 5:21, Luk 7:39, Luk 7:40 This: Mat 26:65; Lev 24:16; Mar 14:64; Joh 10:33-36; Act 6:11-13 Matthew 9:4”