Unpardonable Sin
UNPARDONABLE SIN. Not a phrase used in the Bible, but the usual way of referring to blasphemy against the Holy Spirit (Matt.12.31-Matt.12.32; Mark.3.28-Mark.3.29; Luke.12.10). There is much difference of opinion as to the meaning of this sin, but one of the most popular and likely views is that the sin involves decisively and finally rejecting the testimony of the Holy Spirit regarding the person and work of Jesus Christ.
The threat of this sin must be understood against the promise of salvation represented always as free and complete. Such gracious redemption is magnified in the context of the “unpardonable sin.” “Every sin and blasphemy will be forgiven men” (Matt 12:31), even “a word against the Son of man” (12:32). What is this specific sin against this assurance of forgiveness? In the context it must mean that because men, by choice or by habit, confuse the Holy Spirit of God with the unclean spirit of Beelzebub, it is impossible for God to reach them with the message of salvation and therefore they continue to call His truth a lie. It is not that God will not forgive every sin, but that He cannot forgive a sin that destroys the very Gospel offer.