John 20:21-23 Part 2 of 2

Again Jesus said, "Peace be with you! As the Father has sent me, I am sending you." And with that he breathed on them and said, "Receive the Holy Spirit. If you forgive anyone's sins, their sins are forgiven; if you do not forgive them, they are not forgiven."

Receive the Holy Spirit 
John 7:39  By this he meant the Spirit, whom those who believed in him were later to receive. Up to that time the Spirit had not been given, since Jesus had not yet been glorified.
Acts 2:38  Peter replied, "Repent and be baptized, every one of you, in the name of Jesus Christ for the forgiveness of your sins. And you will receive the gift of the Holy Spirit."
Acts 8:15-17  When they arrived (in Samaria), they prayed for the new believers there that they might receive the Holy Spirit, because the Holy Spirit had not yet come on any of them; they had simply been baptized in the name of the Lord Jesus. Then Peter and John placed their hands on them, and they received the Holy Spirit. 
Acts 19:4-6  Paul said, "John's baptism was a baptism of repentance. He told people to believe in the one coming after him, that is, in Jesus." On hearing this, they were baptized in the name of the Lord Jesus. When Paul placed his hands on them, the Holy Spirit came on them, and they spoke in tongues and prophesied. 

If you forgive anyone's sins, their sins are forgiven; if you do not forgive them, they are not forgiven 
Matthew 16:19  "I will give you the keys to the kingdom of heaven; whatever you bind on earth will be bound in heaven, and whatever you loose on earth will be loosed in heaven."
Matthew 18:18  "Truly I tell you, whatever you bind on earth will be bound in heaven, and whatever you loose on earth will be loosed in heaven."

(parentheses are mine)

Scriptures taken from the Holy Bible, New International Version® NIV®, 
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