The healing of the sick of the palsy who was let down through the roof was the first Biblical account where Jesus directly forgave a person's sins in public. (Matthew 9, Mark 2, Luke 5)
Now when the scribes and the Pharisees reasoned in their hearts, Jesus perceived their thoughts and asked the question, "which is easier...to say thy sins be forgiven thee, or to say, rise up and walk?"
I do not believe that both are of equal choice. Therefore, "rise up and walk" is the easier one.
Unlike today's attitude, the Israelites knew very well that God's mercy is not something to be trifled with. They have experienced it, they have treasured it with fear and with the utmost reverence.
To them, miracles are rare but not unfamiliar. And they have laws governming the proceedings of all these.
Today, when we say we forgive someone, we often still hold grudges against them in our hearts, or we made it a closed pandora's box or we pretend it never happened. More so, we are even encouraged by some scholars to have this attitude with the excuse that "we are humans, we are weak". Sure we are weak, but this is not supposed to be so. We must learn the proper aspect of forgiveness. If we cannot forgive someone in truth, the way God does us, we must pray for God's mercy that we be purified first, lest we be tempted to walk the hypocritical path.
Then we will know the true value of forgiveness of sins and recognized the power of the Son of man to forgive sins in TRUTH and not take it for granted.