S – Jesus said to them again, “Peace be with you. As the Father has sent me, I also send you.” ²² After saying this, he breathed on them and said, “Receive the Holy Spirit. ²³ If you forgive the sins of any, they are forgiven them; if you retain the sins of any, they are retained.” 

John 20:21–23

O – Commentary:

Jesus then recommissioned the disciples as His apostles: He was sending them as His representatives, as the Father had sent Him (cf. 17:18). They were sent with His authority to preach, teach, and do miraculous signs (Matt. 28:16–20; Luke 24:47–49). For their new commission they needed spiritual power. So He breathed on them and said, Receive the Holy Spirit. The image and wording of breathing on them recalls God’s creative work in making Adam (Gen. 2:7). Now this post-Resurrection “breathing” was a new kind of creative work for they would soon become new creations (Eph. 2:8–10). This reception of the Spirit was in anticipation of the day of Pentecost and should be understood as a partial limited gift of knowledge, understanding, and empowerment until Pentecost, 50 days later.

Forgiveness of sins is one of the major benefits of the death of Jesus. It is the essence of the New Covenant (cf. Matt. 26:28; Jer. 31:31–34). Proclaiming the forgiveness of sins was the prominent feature of the apostolic preaching in the Book of Acts. Jesus was giving the apostles (and by extension, the church) the privilege of announcing heaven’s terms on how a person can receive forgiveness. If one believes in Jesus, then a Christian has the right to announce his forgiveness. If a person rejects Jesus’ sacrifice, then a Christian can announce that that person is not forgiven

 “John,” in The Bible Knowledge Commentary: An Exposition of the Scriptures

A –  Jesus gave three impartations to his disciples.  He sent them, gave them the Holy Spirit and established forgiveness as a foundational part of their relationship with others.  We are given the same impartations today.  We need to walk in the same manner as the disciples.

R – Heavenly Father, you are worthy of all praise and honor today.  We want to align with your plan and purpose for us today, full of your Holy Spirit and forgiveness to others.  Please help us do this with humility and courage.