John 20:23 — the authority to forgive or retain sins: the disciples are declaring what heaven has already determined, not independently granting forgiveness.

The ESV rendering ("if you forgive... they are forgiven") can imply the disciples cause forgiveness. The NASB note translates with a perfect tense: "their sins have been forgiven" — pointing to a prior divine act. This past-tense nuance shifts the meaning from the disciples causing forgiveness to the disciples declaring what has already been determined. Mike's interpretation: Jesus is commissioning the disciples as authoritative proclaimers of the Gospel — those who trust Christ have been forgiven; those who reject Christ have not been forgiven. The disciples announce this on Christ's authority, not their own.