Luke 5:21
Luke 5:2121But the scribes and Pharisees began thinking to themselves, “Who is this man who speaks blasphemy? Who can forgive sins but God alone?”
The Watchtower's response to the scribes' question is to argue that Jehovah delegated the authority to forgive sins to Jesus. Jesus acts on God's behalf rather than as God himself; an agent can grant forgiveness on the authority of the one who sent him. The verse is read as a misunderstanding by the scribes that Jesus then answers by demonstrating his delegated authority, not as evidence of any unique divine identity.
The scribes' question is theologically correct: only God can forgive sins. Jesus does not correct their theology. He does not say "actually, agents can forgive sins too." He accepts their premise and then proves he has the authority — by knowing their thoughts (v. 22, omniscience) and by healing the paralytic with a word (v. 24, divine power). The miracle vindicates the theology: the scribes were right that only God can forgive, and Jesus showed that he belongs in that category. Pair with (parallel) and (Jesus forgives the sinful woman directly) to show the consistent Synoptic pattern. The agent reading collapses against the fact that no Old Testament agent ever read minds, healed paralytics with a word, or claimed personal authority to forgive sins.