[The Unforgivable Sin!] The blasphemy against the Holy Spirit, Matt. 12:32; Mark 3:28, consisted in attributing to the power of Satan, those unquestionable miracles which Jesus performed by "the finger of God," and the power of the Holy Spirit. It is plainly such a state of wilful, determined opposition to God and the Holy Spirit, that no efforts will avail to lead to repentance. Can Blasphemy REALLY NOT Be Forgiven?
Christ taught that forgiveness is a duty. No limit can be set to the extent of forgiveness (Lu 17:4) and it must be granted without reserve. Jesus will not admit that there is any wrong so gross nor so often repeated that it is beyond forgiveness. To Him an unforgiving spirit is one of the most heinous of sins (Bruce, Parabolic Teaching, 376 ff).