We can see that Jesus breathed on them.
21 He said therefore to them again: Peace be to you. As the Father hath sent me, I also send you. 22 When he had said this, he breathed on them; and he said to them: Receive ye the Holy Ghost. 23 Whose sins you shall forgive, they are forgiven them; and whose sins you shall retain, they are retained.
Here is what Ellen White says in Desire of Ages
“Whosesoever sins ye remit,” said Christ, “they are remitted; . . . and whosesoever sins ye retain, they are retained.” Christ here gives no liberty for any man to pass judgment upon others. In the Sermon on the Mount He forbade this. It is the prerogative of God. But on the church in its organized capacity He places a responsibility for the individual members. Toward those who fall into sin, the church has a duty, to warn, to instruct, and if possible to restore. “Reprove, rebuke, exhort,” the Lord says, “with all long-suffering and doctrine.” 2 Tim. 4:2. Deal
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faithfully with wrongdoing. Warn every soul that is in danger. Leave none to deceive themselves. Call sin by its right name. Declare what God has said in regard to lying, Sabbathbreaking, stealing, idolatry, and every other evil. “They which do such things shall not inherit the kingdom of God.” Gal. 5:21. If they persist in sin, the judgment you have declared from God’s word is pronounced upon them in heaven. In choosing to sin, they disown Christ; the church must show that she does not sanction their deeds, or she herself dishonors her Lord. She must say about sin what God says about it. She must deal with it as God directs, and her action is ratified in heaven. He who despises the authority of the church despises the authority of Christ Himself.
But there is a brighter side to the picture. “Whosesoever sins ye remit, they are remitted.” Let this thought be kept uppermost. In labor for the erring, let every eye be directed to Christ. Let the shepherds have a tender care for the flock of the Lord’s pasture. Let them speak to the erring of the forgiving mercy of the Saviour. Let them encourage the sinner to repent, and believe in Him who can pardon. Let them declare, on the authority of God’s word, “If we confess our sins, He is faithful and just to forgive us our sins, and to cleanse us from all unrighteousness.” 1 John 1:9. All who repent have the assurance, “He will have compassion upon us; He will subdue our iniquities; and Thou wilt cast all their sins into the depths of the sea.” Micah 7:19.
Let the repentance of the sinner be accepted by the church with grateful hearts. Let the repenting one be led out from the darkness of unbelief into the light of faith and righteousness. Let his trembling hand be placed in the loving hand of Jesus. Such a remission is ratified in heaven.
Only in this sense has the church power to absolve the sinner. Remission of sins can be obtained only through the merits of Christ. To no man, to no body of men, is given power to free the soul from guilt. Christ charged His disciples to preach the remission of sins in His name among all nations; but they themselves were not empowered to remove one stain of sin. The name of Jesus is the only “name under heaven given among men, whereby we must be saved.” Acts 4:12.
