If by making them up you imply the same way he made up the laws of the universe, yes. I didn't want to spout this, but I will for the sake of argument, "For the wages of sin is death"(Rom6:23), sin causes death. As a result, death/sacrifice is needed to save us from death. That is why the Jews needed to perform animal sacrifices, to cover their sins. That is also why Jesus came to the earth, to cover all of man's sins, once and for all.
But in Luke 5:20-25, Jesus not only forgives a man his sins by stating it (no blood was spilled) but corroborates his authority to do so by curing the man's paralysis. No death or sacrifice was required. Did Jesus lie when he claimed to forgive the man's sins? Did he sin himself, by not following protocol? This protocol was so binding that Jesus wound up giving his own life, and when he prayed to his father to ask that he "take this cup" from him (ie, find a way to prevent his torture and death) he was denied. Is this another instance where we shrug our shoulders, blame "fallibility" and act as if it doesn't matter because his intentions were good?