Bible Study 101:
Scripture cannot contradict Scripture (agreed?)
if a verse can be interpreted in various ways (ex: literal or figurative) the interpretation that contradicts other Scriptures must be in err
Mark 2:7
“Why does this man speak like that? He is blaspheming! Who can forgive sins but God alone?”
Luke 5:21 21 The Pharisees and the teachers of the law began thinking to themselves, “Who is this fellow who speaks blasphemy? Who can forgive sins but God alone?”
re: John 20:23
It is this context which frames Jesus' remark about forgiveness: this declaration comes because these men are being reminded and guided by the Spirit of God. In no sense, at all, does Christ mean that forgiveness of sin is being determined by the disciples, or that they are choosing whether to absolve others of sin.
The original Greek language uses more easily defined verb tenses, so it comes across more clearly, emphasizing that such sins "have already been forgiven" or "have already been retained." Guided by the truth of the Holy Spirit and in keeping with His truth, these men will be able to accurately declare whether others are abiding by those truths.