Retention of sins means that guilt remains when forgiveness has not been granted. It is the opposite of remission and warns that the sinner remains under God’s judgment when repentance and faith are absent.
In John 20:23, believers are not authorized to assure forgiveness where there is no evidence of repentance and faith. Retention is therefore a declaration of non-forgiveness and a warning connected with the preaching of the gospel.
The supplied discussion relates retention especially to personal pastoral dealings with a communicant before the Lord’s Supper, distinguishing it from an assurance of individual forgiveness.