Luke 5:21

21Then
tn Here καί (kai) has been translated as “then” to indicate the implied sequence of events within the narrative.
the experts in the law
tn Or “Then the scribes.” The traditional rendering of γραμματεύς (grammateus) as “scribe” does not communicate much to the modern English reader, for whom the term might mean “professional copyist,” if it means anything at all. The people referred to here were recognized experts in the law of Moses and in traditional laws and regulations. Thus “expert in the law” comes closer to the meaning for the modern reader.
and the Pharisees began to think
tn Or “to reason” (in a hostile sense). See G. Schrenk, TDNT 2:97.
to themselves,
tn The participle λέγοντες (legontes, “saying”) has not been translated because it is redundant in contemporary English.
Who is this man
tn Grk “this one” (οὗτος, houtos).
who is uttering blasphemies?
sn Uttering blasphemies in the NT has a somewhat broader meaning than mere exclamations or pronouncements. It could mean to say something that dishonored God, but it could also involve claims to divine prerogatives (in this case, to forgive sins on God’s behalf). Such claims were viewed as usurping God’s majesty or honor. The remark here raised directly the issue of the nature of Jesus’ ministry, and even more importantly, the identity of Jesus himself as God’s representative.
Who can forgive sins but God alone?”
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