One of the favorite terms that Jesus chose to call himself was the Son of Man. Repeatedly he preferred this term to others, especially the Son of God. For the Jewish society he was in and trying to influence, especially the religious leaders and Pharisees, there was good reason for this. As scholars of the Law and the history of the Old Testament they would have been very familiar with the prophecy of Daniel.
Daniel wrote, “I watched till thrones were put in place, and the Ancient of Days was seated; his garment was white as snow, and the hair of his head was like pure wool. His throne was a fiery flame, its wheels a burning fire; a fiery stream issued and came forth from before him. A thousand thousands ministered to Him; ten thousand times ten thousand stood before him. The court was seated, and the books were opened. I watched then because of the sound of the pompous words that the horn was speaking; I watched till the beast was slain, and its body destroyed and given to the burning flame. As for the rest of the beasts, they had their dominion taken away, yet their lives were prolonged for a season and a time.
I was watching in the night visions, and behold, one like the Son of Man, coming with the clouds of heaven! He came to the Ancient of Days, and they brought Him near before Him. Then to Him was given dominion and glory and a kingdom that all peoples, nations, and languages should serve Him. His dominion is an everlasting dominion, which shall not pass away, and his kingdom the one which shall not be destroyed.” (Book of Daniel 7:9-14)
The religious leaders surely saw the correlation of Jesus as the Son of Man. He is the Son of Man and he is the Son of God.
“The Son of Man has authority on earth to forgive sins.” Jesus