"He" is the Holy Spirit, the third ousious of the Trinity. The question you should now be asking is, does the Holy Spirit forgive sins.
Peace be with you
NO, the question you should be asking is how can any Catholic take the RCC for serious when there are blatant inconsistencies with what they teach and what scripture says. That nonsense about Catholic priests able to forgive sins when every Christian has the indwelling of the Holy Spirit already is ridiculous. Jesus told us to go “boldly before the Throne” in His name but the Catholic Church says Catholics need Mary and all sorts of intermediaries. There will be a price to pay for those who follow the RCC and it will be for eternity.
Your question is...Does God forgive sin? Get caught up, HE DID 2,000 years ago for ALL! Those who believe go to GOD, not man. Fyi to all catholics - man is not a substitute for God - even though 'they' play that role in Rome for the deceived.