Vincent's NT Word Studies
49. They began. Luke notes the first uprising of the thought.Within themselves (en eautoiv). Better, among themselves, as Rev., in margin.
Also (kai). Much better as Rev., "who even forgiveth sins."
Robertson's NT Word Studies
7:49 {Who even forgiveth sins} (hos kai hamartias afiesin). Present indicative active of same verb, afiemi. Once before the Pharisees considered Jesus guilty of blasphemy in claiming the power to forgive sins (#Lu 5:21). Jesus read their inmost thoughts as he always does.