Verily I say unto you, all sins shall be forgiven unto the sons of men, and blasphemies where with so ever they shall blaspheme: But he that shall blaspheme against the Holy Ghost hath never forgiveness, but is in danger of eternal damnation.

¼br /> Matthew 12: 31-32 (Jesus speaking on the Sermon on the Mount)

Wherefore I say unto you, all manner of sin and blasphemy shall be forgiven unto men: but blasphemy against the Holy Ghost shall not be forgiven unto men. And whosever 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.

¼br /> Luke 12:10

And whosoever shall speak a word against the Son of man, it shall be forgiven him: but unto him that blasphemeth against the Holy Ghost it shall not be forgiven. 

• Blaspheme: (blasphemeo) To hurt the reputation or smite with reports or words, speak evil of. To resist the convicting power of the Holy spirit unto repentance (blasphemia, blasphemos).

Hebrew-Greek Study Bible, Spiros Zodhiates, (pg 1197)..

It is as if man is defying the Holy Spirit and saying, “There is nothing you can do to divert me from my present sinful course. I am going to have my own way regardless of the shame brought upon the name of Christ.” Consequently, the answer of the Holy Spirit is “Unless you acknowledge your sin, I cannot convict you unto repentance, and God, and especially Jesus Christ, cannot remove your sin from you or its consequences in the Day of Judgement.”…..If one does not submit to the convicting power of the Holy Spirit and repent, in the future God is not going to grant that person exemption from the consequences of his failure to repent during his earthly life. The bed that one makes in this life will be the one he must lie in for eternity.

Spirit Filled Life Bible: (spiritual answers to hard questions, editor Pat Robertson)

..If you want to obey God but are concerned that you may have committed the unpardonable sin, you have not committed it. If anyone today has committed this sin, it would be one who is hard-hearted, who has turned against Jesus, reviled Him, and become so depraved that he would claim that God’s Spirit is Satan.. (when Jesus mentioned the Unpardonable Sin, it was a time when unbelievers were accusing his good works to be of Satan)

• Spiros Zodhiates, Greek-Hebrew Study Bible, World Bible Publishers, Iowa Falls, Iowa
• Jack Hayford, Spirit Filled Life Bible, Thomas Nelson Publishers, Nashville, Atlanta, London, Vancouver