The authority to forgive sins and reconcile sinners has been passed down from generations in the Church, and now to the bishops and priests.
Sin simply means an immoral act that is a transgression of divine law. It is a word or deed, that is in opposition to the eternal law of God.
Jesus is the son of God and has the authority to forgive sins. This was later passed to Peter and the Apostles. Then they passed it down to other generations in the church, and then to the bishops and priests.
Learn more about sin on:
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