23 To whomever you forgive the sins,*This is a literal rendering, but I hesitate to change it. The primary reference is presumably to the sins of that person, but it is sometimes necessary to pronounce forgiveness for sins of past generations (see 2 Samuel 21:1-14). they are forgiven to them; to whomever you retain, they have been retained."*That is what the Text says, "have been". The idea seems to be that sins are already retained (as soon as a sin is committed it is on the account); Jesus gives them the prerogative to change that situation, undoing the retaining, as it were. Presumably the forgiving and retaining have to do with the consequences of the sin in this life (not for salvation). I take it that the undoing of Satan’s works (1 John 3:8) must reverse consequences (to the extent that this may be possible). Since Satan is involved in all sin, indirectly at least (or so I imagine), I conclude that verse 23 here falls within the competence of anyone who has the Holy Spirit.