matthew 12:32 And whosoever speaketh a word against the Son of man, it shall be forgiven him: but whosoever speaketh against the Holy Ghost, it shall not be forgiven him, neither in this world, neither in the world to come. - Free Bible Online

      32. And whosoever speaketh a word against the Son of man, it shall be forgiven him: but whosoever speaketh against the Holy Ghost, it shall not be forgiven him, neither in this world, neither in the world to come--In Mark the language is awfully strong, "hath never forgiveness, but is in danger of eternal damnation" (Mr 3:20)--or rather, according to what appears to be the preferable though very unusual reading, "in danger of eternal guilt"--a guilt which he will underlie for ever. Mark has the important addition (Mr 3:30), "Because they said, He hath an unclean spirit." (See on Mt 10:25). What, then, is this sin against the Holy Ghost--the unpardonable sin? One thing is clear: Its unpardonableness cannot arise from anything in the nature of sin itself; for that would be a naked contradiction to the emphatic declaration of Mt 12:31, that all manner of sin is pardonable. And what is this but the fundamental truth of the Gospel? (See Ac 13:38, 39; Ro 3:22, 24; 1Jo 1:7, &c.). Then, again when it is said (Mt 12:32), that to speak against or blaspheme the Son of man is pardonable, but the blasphemy against the Holy Ghost is not pardonable, it is not to be conceived that this arises from any greater sanctity in the one blessed Person than the other. These remarks so narrow the question that the true sense of our Lord's words seem to disclose themselves at once. It is a contrast between slandering "the Son of man" in His veiled condition and unfinished work--which might be done "ignorantly, in unbelief" (1Ti 1:13), and slandering the same blessed Person after the blaze of glory which the Holy Ghost was soon to throw around His claims, and in the full knowledge of all that. This would be to slander Him with eyes open, or to do it "presumptuously." To blaspheme Christ in the former condition--when even the apostles stumbled at many things--left them still open to conviction on fuller light: but to blaspheme Him in the latter condition would be to hate the light the clearer it became, and resolutely to shut it out; which, of course, precludes salvation. (See on Heb 10:26-29). The Pharisees had not as yet done this; but in charging Jesus with being in league with hell they were displaying beforehand a malignant determination to shut their eyes to all evidence, and so, bordering upon, and in spirit committing, the unpardonable sin.

JFB.