Roman Catechism 12.13

Chapter 12 — Part I: The Creed — Article X: The Forgiveness of Sins

Section 13. This Power Communicated To None Before Christ — This wonderful and divine power was never communicated to creatures, until God became man. Christ our Saviour, although true God, was the first one who, as man, received this high prerogative from His heavenly Father. That you may know that the son of man hath power on earth to forgive sins (then said he to the man sick of the palsy), rise. take up thy bed, and go into thy house. As, therefore, He became man, in order to bestow on man this forgiveness of sins, He communicated this power to Bishops and priests in the Church, previous to His Ascension into heaven, where He sits forever at the right hand of God. Christ, however, as we have already said, remits sin by virtue of His own authority; all others, by virtue of His authority delegated to them as His ministers.