48 And he said to her, “Your sins have been forgiven.” 49 And the ones reclining with him began saying among themselves, “Who is this who even forgives sins?” (Luke 7:48-49 translated from the NA28 Greek text)
In Luke 7:36-50 there are three main characters. There is our Lord Jesus Christ, Simon the Pharisee, and an unnamed woman who is referred to in v37 and v39 simply as ἁμαρτωλός (hamartōlos), “sinful, sinner.” The events in this passage take place at a meal in Simon’s home and there are others reclining at the table with them. The unnamed woman is uninvited….
These events take place in Galilee immediately after John the Baptist’s disciples have come to our Lord on his bequest to confirm whether Jesus is indeed the Messiah. He then shows the Pharisee’s hypocrisy in vv31-35 for rejecting John the Baptist even though he lived in rigid abstinence even though they demanded that of our Lord while the message preached by both was the same. Then in v36 one of these Pharisees, Simon, invites Jesus to eat with him.