The LORD is repeatedly praised as the one who forgives iniquity and removes sin.
Jesus does not retreat from the charge. He performs a visible healing so observers may know that the Son of Man has authority on earth to forgive sins.
Luke deliberately presents Jesus exercising the disputed divine prerogative and validating that authority through healing.
The scribes and Pharisees accuse Jesus of blasphemy in their reasoning; the crowd glorifies God in amazement.