Matthew – the Gospel of Fulfillment – Chapter 12 Unforgivable Blasphemy
“Therefore I say to you, any sin and blasphemy shall be forgiven people, but blasphemy against the Spirit shall not be forgiven. Whoever speaks a word against the Son of Man, it shall be forgiven him; but whoever speaks against the Holy Spirit, it shall not be forgiven him, either in this age or in the age to come.” verses 31-32
It’s curious that people often use God’s and Jesus’ name in an inappropriate matter. Just think of what a mess this world would be in if God heeded every use of His name. But curiously, I’ve never heard anyone swear or inappropriately use the name of the Holy Spirit, perhaps due to a misunderstanding of these verses. But this is not the unforgivable sin.
For some people there are several unforgivable sins. For example, committing suicide or converting to another religion. But Jesus indicates there is only one such sin – rejecting the work of the Holy Spirit, which is showing a person that the only forgiveness of their sins is through Jesus, the One who offered the perfect sacrifice. Only the sin of unbelief cannot be forgiven.