Jamieson, Fausset & Brown

Whose soever sins ye remit, they are remitted unto them, &c.--In any literal and authoritative sense this power was never exercised by one of the apostles, and plainly was never understood by themselves as possessed by them or conveyed to them. (See on Mat 16:19). The power to intrude upon the relation between men and God cannot have been given by Christ to His ministers in any but a ministerial or declarative sense--as the authorized interpreters of His word, while in the actings of His ministers, the real nature of the power committed to them is seen in the exercise of church discipline.