Here is perhaps an alternate way of understanding the passage. Take it as you will.
As far as John 20:22, the disciples could not have received the Holy Spirit at this point, otherwise there would be a contradiction by Jesus Himself when He says the following:
John 16:7 Nevertheless I tell you the truth; It is expedient for you that I go away: for if I go not away, the Comforter will not come unto you; but if I depart, I will send him unto you.
Acts 1:4-5 Gathering them together, He commanded them not to leave Jerusalem, but to wait for what the Father had promised, "Which," {He said,} "you heard of from Me; for John baptized with water, but you will be baptized with the Holy Spirit not many days from now."
Acts 1:8 …but ye shall receive power at the coming of the Holy Spirit upon you, and ye shall be witnesses to me both in Jerusalem, and in all Judea, and Samaria, and unto the end of the earth.
That sounds like to me that the Holy Spirit had not yet come upon them.
Acts 2 continues by saying:
Acts 2:4 ...and they were all filled with the Holy Spirit, and began to speak with other tongues, according as the Spirit was giving them to declare.
John never records that they were filled with the Holy Spirit when Jesus breathed on them. It is only in Acts that it is recorded that all twelve disciples were filled with the Holy Spirit. Remember, Thomas wasn’t even with the rest of the disciples when Jesus ‘breathed on them' in John 20.
As Jen pointed out, the word translated “receive” in many translations is a variant of the root Greek word lambanō, which can also mean “to take.” One site that I read stated the following in regards to the tense of the word in this verse:
This is a strong request or command directly to more than one subject and the command was completed but the action in the command has not necessarily taken place at the time the command was given.
For example, if I say to somebody "when you go to see your mother take some flowers", it does not mean that they have taken the flowers to their mother at the time I said "take the flowers". Obviously, I mean at some time in the future, "take some flowers".
In this regard, this verse is similar to what is referred to as the Great Commission in Matt. 28. They didn’t yet have the Holy Spirit, but once it came upon them in power, they were at that point, commanded take the Holy Spirit and go into all the world. Which, in my opinion fits well with what Jesus had already told the apostles in regards to the Holy Spirit: that it was definitely coming, but not until He had gone away.
As far as verse 23 goes, we all believe that Jesus had authority because it was given to Him by our Father. But Jesus also gave that same authority to His chosen.
Matthew 10:40 He who receives you receives me, and he who receives me receives him who sent me.
Luke 10:19ff ‘Behold, I have given you authority to tread upon serpents and scorpions, and over all the power of the enemy; and nothing shall hurt you. Nevertheless do not rejoice in this, that the spirits are subject to you; but rejoice that your names are written in heaven.’
John 13:20 Truly, truly, I say to you, he who receives any one whom I send receives me; and he who receives me receives him who sent me.
2 Cor 13:3, 10 ...since you desire proof that Christ is speaking in me. He is not weak in dealing with you, but is powerful in you. … I write this while I am away from you, in order that when I come I may not have to be severe in my use of the authority which the Lord has given me for building up and not for tearing down.
But did that authority involve the forgiveness of sins? Perhaps it did, but only if done in a certain way: in His name.
Luke 24:44-49 Then he opened their minds to understand the scriptures, and said to them, ‘Thus it is written, that the Christ should suffer and on the third day rise from the dead, and that repentance and forgiveness of sins should be preached in His name to all nations, beginning from Jerusalem. You are witnesses of these things. And behold, I send the promise of my Father upon you; but stay in the city, until you are clothed with power from on high.’
Acts 10:42-43 And he commanded us to preach to the people, and to testify that he is the one ordained by God to be judge of the living and the dead. To him all the prophets bear witness that every one who believes in him receives forgiveness of sins through His name.
Acts 2:38 And Peter said to them, ‘Repent, and be baptized every one of you in the name of Jesus Christ for the forgiveness of your sins; and you shall receive the gift of the Holy Spirit.’
Acts 26:15-18 And the Lord said, ‘I am Jesus whom you are persecuting. But rise and stand upon your feet; for I have appeared to you for this purpose, to appoint you to serve and bear witness to the things in which you have seen me and to those in which I will appear to you, delivering you from the people and from the Gentiles -- to whom I send you to open their eyes, that they may turn from darkness to light and from the power of Satan to God, that they may receive forgiveness of sins and a place among those who are sanctified BY faith in me.’
Just another way of looking at it.
God bless,
Eric