During the ministry of Jesus, He revealed His Mercy. He opened blind eyes and deaf ears, raised the dead, fed the hungry, made the lame to walk, cleansed lepers, cast out demons, AND FORGAVE SINS.

This time period appears to be a separate dispensation from that of the Law and of Grace. Rather, it is a transition from the Law to Grace, from God’s Divine Attribute of Justice/Judgment to God's Divine Attribute of Mercy – revealing mercy through His Name Jesus.

A notable verse is Matthew 9:2-8. Jesus as the Son of man, a human (but without sin), with all the fulness of God in Him, forgave a paralytic man’s sins.

"And, behold, they brought to him a man sick of the palsy, lying on a bed: and Jesus seeing their faith said unto the sick of the palsy; Son, be of good cheer; thy sins be forgiven thee." - Matthew 9:2 KJV

Some of the scribes thought Jesus was blaspheming, because only God can forgive sins, not recognizing that Jesus is God robed in flesh.

"And, behold, certain of the scribes said within themselves, This man blasphemeth." - Matthew 9:3 KJV

Because Jesus is God, He knew what they were thinking.

"And Jesus knowing their thoughts said, Wherefore think ye evil in your hearts? For whether is easier, to say, Thy sins be forgiven thee; or to say, Arise, and walk?" - Matthew 9:4-5 KJV

Jesus revealed next that He had given MAN authority to forgive sins.

"But that ye may know that the SON OF MAN HATH POWER ON EARTH TO FORGIVE SINS, (then saith he to the sick of the palsy,) Arise, take up thy bed, and go unto thine house. And he arose, and departed to his house." - Matthew 9:6-7 KJV [my emphasis]

"BUT WHEN THE MULTITUDES SAW IT, THEY MARVELLED, AND GLORIFIED GOD, WHICH HAD GIVEN SUCH POWER UNTO MEN." - Matthew 9:8 KJV [my emphasis]

Jesus declared this power and authority to forgive sins to His disciples in the great commission as recorded by John. “Remit” is another word for “forgive.” “Remission” is another word for “forgiveness.”

In the following verses, Jesus is sending out His disciples (As in Mark, “go ye.”) He speaks of receiving the Holy Ghost, and of remission of sins, which we see to be by water baptism in Jesus name in Luke (Luke 24:46-49) and in Acts (Acts 2:38).

"Then said Jesus to them again, Peace be unto you: as my Father hath sent me, even so send I you. And when he had said this, he breathed on them, and saith unto them, Receive ye the Holy Ghost: WHOSE SOEVER SINS YE REMIT, THEY ARE REMITTED UNTO THEM; AND WHOSE SOEVER SINS YE RETAIN, THEY ARE RETAINED." - John 20:21-23 KJV [my emphasis]

Although Jesus’ disciples were already baptizing in Jesus name during His ministry, the remission of sins fully took effect after Christ’s death, burial, and resurrection.

On the Day of Pentecost, when the church began, Peter preached how a person may have their sins remitted/forgiven.

"Then Peter said unto them, Repent, and be BAPTIZED every one of you IN THE NAME OF JESUS CHRIST FOR THE REMISSION OF SINS, and ye shall receive the gift of the Holy Ghost." - Acts 2:38 KJV [my emphasis]

The Son of man – the church – has two responsibilities in the gospel: to preach the gospel, and to water baptize in Jesus name for the remission of sins.

God fulfilled His part of the gospel when He died (His flesh died), was buried, and rose on the third day, and when He baptizes people with His Spirit.

God has given the CHURCH power to forgive/remit sins. (And the church is given the choice whether they baptize a person or not - whether they forgive their sins or not. “Whose soever sins ye remit, they are remitted unto them; and whose soever sins ye retain, they are retained.”) The church is to reveal mercy, as Jesus did.

The new birth: Water and Spirit, mother and Father. The mother (the church) water baptizes, the Father (Jesus) Spirit baptizes, and a soul is born again.

"And said unto them, Thus it is written, and thus it behoved Christ to suffer, and to rise from the dead the third day:

“And that repentance and remission of sins should be preached in his name among all nations, beginning at Jerusalem. And ye are witnesses of these things.

“And, behold, I send the promise of my Father upon you: but tarry ye in the city of Jerusalem, until ye be endued with power from on high." - Luke 24:46-49 KJV

"And they were all filled with the Holy Ghost, and began to speak with other tongues, as the Spirit gave them utterance. ...

“Then Peter said unto them, Repent, and be baptized every one of you in the name of Jesus Christ for the remission of sins, and ye shall receive the gift of the Holy Ghost. ...

“Then they that gladly received his word were baptized: and the same day there were added unto them about three thousand souls. And they continued stedfastly in the apostles' doctrine and fellowship, and in breaking of bread, and in prayers." - Acts 2:4, 38, 41-42 KJV