“And when he had said this, he breathed on [them], and saith unto them, Receive ye the Holy Ghost: Whose soever sins ye remit, they are remitted unto them; [and] whose soever [sins] ye retain, they are retained.” - John 20:22-23
And that is the Word of God.
Please see post 114...doubt NYer will agree.
2 Corinthians 5:11-21 (New International Version)
The Ministry of Reconciliation
11Since, then, we know what it is to fear the Lord, we try to persuade men. What we are is plain to God, and I hope it is also plain to your conscience. 12We are not trying to commend ourselves to you again, but are giving you an opportunity to take pride in us, so that you can answer those who take pride in what is seen rather than in what is in the heart. 13If we are out of our mind, it is for the sake of God; if we are in our right mind, it is for you. 14For Christ’s love compels us, because we are convinced that one died for all, and therefore all died. 15And he died for all, that those who live should no longer live for themselves but for him who died for them and was raised again.
16So from now on we regard no one from a worldly point of view. Though we once regarded Christ in this way, we do so no longer. 17Therefore, if anyone is in Christ, he is a new creation; the old has gone, the new has come! 18All this is from God, who reconciled us to himself through Christ and gave us the ministry of reconciliation: 19that God was reconciling the world to himself in Christ, not counting men’s sins against them. And he has committed to us the message of reconciliation. 20We are therefore Christ’s ambassadors, as though God were making his appeal through us. We implore you on Christ’s behalf: Be reconciled to God. 21God made him who had no sin to be sin[a] for us, so that in him we might become the righteousness of God.
John's passages clearly demonstrate how Christ granted the Apostles (and their successors) His authority to forgive sins. Why go through the process of instituting a Sacrament if everyone can just confess their sins to God and assume that in so doing, they are forgiven. In His great mercy, our Lord put in place a means by which we could unburden ourselves of our sins and know, beyond the shadow of a doubt, that we were forgiven.