Mark 2:7

2:7 “Why does this man speak this way? He is blaspheming! ¹  Who can forgive sins but God alone?”

Mark 2:16

2:16 When the experts in the law ²  and the Pharisees ³  saw that he was eating with sinners and tax collectors, they said to his disciples, “Why does he eat with tax collectors and sinners?” ⁴ 

[2:7]  ¹ sn Blaspheming meant to say something that dishonored God. To claim divine prerogatives or claim to speak for God when one really does not would be such an act of offense. The remark raised directly the issue of the nature of Jesus’ ministry.

[2:16]  ² tn Or “the scribes.” See the note on the phrase “experts in the law” in 1:22.

[2:16]  ³ sn Pharisees were members of one of the most important and influential religious and political parties of Judaism in the time of Jesus. There were more Pharisees than Sadducees (according to Josephus, Ant. 17.2.4 [17.42] there were more than 6,000 Pharisees at about this time). Pharisees differed with Sadducees on certain doctrines and patterns of behavior. The Pharisees were strict and zealous adherents to the laws of the OT and to numerous additional traditions such as angels and bodily resurrection.

[2:16]  ⁴ sn The issue here is inappropriate associations. Jews were very careful about personal associations and contact as a matter of ritual cleanliness. Their question borders on an accusation that Jesus is ritually unclean.