Your views please and please mention why priest or God?
1) Christ gave His apostles the charge to pronounce forgiveness of sin, "Whoever's sins you forgive are forgiven them." (John 20:23)
2) Our Scriptures teach us to freely confess our sins to one another, "Therefore, confess your sins to one another and pray for one another, that you may be healed." (James 5:16)
3) Confessing our sins to a pastor/priest is not to the exclusion of confessing our sins to God. It's not either/or. We have pastors, the successors of the holy apostles, in the Church for good order, to be servants of Word and Sacrament. They preach the Word and they administer the Sacraments for the common good of the Church. As such the pronouncement of the forgiveness of sins is part of their calling and vocation as servants, which they do in the name of Christ for our good.
As such I can go to my pastor, say to him that I would like to confess my sin, and when I am done he can say to me, "In the stead and by the command of my Lord Jesus Christ I forgive you all your sins in the name of the Father and of the
+ Son and of the Holy Spirit. Amen." (Lutheran Service Book). And I can know my sins are forgiven, not because my pastor has magic sin-forgiving power, but because there is forgiveness freely found in Jesus Christ, and the word of Christ is living and active, and He gave His servants the authority to proclaim His word, again, "Whoever's sins you forgive are forgiven them."
This is not to the exclusion of confessing my sins to God, as though if I were to go to my pastor and confess my sins that I am not also confessing my sins to God, because I am. God knows my sin, and hears my confession. And it is God who uses this means of Holy Absolution for me to hear the word, "Your sins are forgiven" that I am given confidence and assurance of forgiveness from God, on Christ's account.
Neither am I under any obligation to confess to my pastor, rather than to confess privately to God alone. But God has established in His Church the availability of the pastoral office, through Holy Absolution, that I might hear that word, "Your sins are forgiven" and have confidence and assurance in the Gospel promise, that yes, indeed, I am forgiven even as God has declared it to be. For I am in Christ, belonging to Him on account of my baptism, and the One who gave His life for me forgives me all of my sins, and gives me peace with God. All of these things come to me, freely, as gift. And so that I can know that they are most certainly true, there is here in Absolution these words, "Your sins are forgiven." Thanks and glory be to God alone.
-CryptoLutheran