The concept of “blasphemy against the Spirit” is mentioned in Mark 3:22-30 and Matthew 12:22-32. The  term blasphemy may be generally defined as “defiant irreverence.” The  term can be applied to such sins as cursing God or willfully degrading things  relating to God. It is also attributing some evil to God, or denying Him some  good that we should attribute to Him. This case of blasphemy, however, is a  specific one, called “the blasphemy against the Holy Spirit” in Matthew 12:31. In Matthew  12:31-32, the Pharisees, having witnessed irrefutable proof that Jesus was  working miracles in the power of the Holy Spirit, claimed instead that the Lord  was possessed by the demon “Beelzebub” (Matthew  12:24). Now notice that in Mark 3:30 Jesus is very specific about what they did to commit “blasphemy against the Holy  Spirit.”

This blasphemy has to do with someone accusing Jesus Christ of  being demon-possessed instead of Spirit-filled. As a result, this particular  incidence of blasphemy against the Holy Spirit cannot be duplicated today. Jesus  Christ is not on earth—He is seated at the right hand of God. No one can witness  Jesus Christ performing a miracle and then attribute that power to Satan instead  of the Spirit. The closest example today would be attributing the miracle of a  redeemed person’s changed life to Satan’s power rather than to the effects of  the indwelling Holy Spirit.

The blasphemy of the Spirit today, which is  the same as the unpardonable sin, is the state of continued unbelief. There is  no pardon for a person who dies in unbelief. Continual rejection of the Holy  Spirit’s promptings to trust in Jesus Christ is the unpardonable blasphemy  against Him. Remember what is stated in John 3:16:  “For God so loved the world that he gave his one and only Son, that whoever  believes in him shall not perish but have eternal life.” Further on in the same  chapter is the verse “Whoever believes in the Son has eternal life, but whoever  rejects the Son will not see life, for God’s wrath remains on him” (John 3:36). The only condition wherein someone would have  no forgiveness is if he is not among the “whoever believes in Him,” for it is he  who “rejects the Son.”