So Jesus said to them (disciples) again, “Peace be with you; as the Father has sent Me, I also send you.” And when He had said this, He breathed on them and *said to them, “Receive the Holy Spirit. If you forgive the sins of any, their sins have been forgiven them; if you retain the sins of any, they have been retained.”
John 20:21‭-‬23 NASB

Just as God the Father sent Jesus into the world, Jesus has sent us, His disciples, into the world.

As You sent Me into the world, I also have sent them into the world.
John 17:18 NASB

Receiving of the Holy Spirit is given to every believer at the time of conversion (the spiritual change in a person who repents of their sin and turns to Jesus and lives their life in obedience to God). The indwelling Holy Spirit is the power of God in us to continue the work that Christ began.
Jesus is the forgiver of sin but under the power of the Holy Spirit we can forgive or not forgive sin in the aspect that we can share the gospel and those who repent we can forgive them their sins by the power of the Holy Spirit. On the opposite side of that, those who choose to retain their sin, it will be retained.
See Matthew 16:19, 18:18

An example of this is when Jesus sent the 12 disciples out to share the gospel door to door:

Whoever does not receive you, nor heed your words, as you go out of that house or that city, shake the dust off your feet.
Matthew 10:14; Mark 6:11; Luke 9:5 NASB

🌹“The one who listens to you listens to Me, and the one who rejects you rejects Me; and he who rejects Me rejects the One who sent Me.”
Luke 10:16 NASB

Continually Seeking Him,

Sharon