The NT makes an interesting claim about the sin of blasphemy against the Holy Spirit in Matt 12:31, 32, Mark 3:28, 29, and Luke 12:8-10. This sin, it appears, cannot be forgiven.
And so I tell you, every kind of sin and slander can be forgiven, but blasphemy against the Spirit will not be forgiven. Anyone who speaks a word against the Son of Man will be forgiven, but anyone who speaks against the Holy Spirit will not be forgiven, either in this age or in the age to come. Matt 12:31, 32.
The question naturally arises: How is it possible that blasphemy against the Holy Spirit cannot be forgiven but blasphemy against Jesus can be forgiven? Does the Holy Spirit have some especially exalted status?
The problem here is not a matter of status but function of the Holy Spirit. Before dealing with this let us establish what blasphemy actually is. Generally it means (BDAG), “to speak in a disrespectful way that demeans, denigrates and maligns”. However, the NT provides a more precise meaning when God is involved.
In Matt 9:3, 26:65, Mark 2:7, 14:64, Luke 5:21, John 10:33-36, blasphemy means to claim to be God, or presume the prerogatives and function of God, that is to usurp the place of God (including the Holy Spirit), for example by presuming to forgive sins, Mark 2:7. Thus, blasphemy against the Holy Spirit would be usurping His place by presuming to have the function of the Holy Spirit (see above), namely, producing the fruit of the Spirit, trying to reform the life, acting as conscience for others, forgiving sins, trying to confer supernatural abilities on others, etc; all of which are the exclusive job of the Holy Spirit.
Now, if one is usurping the place of the Holy Spirit, then that effectively shuts out the essential work and influence of the Holy Spirit in the person’s life, thus excluding that person from spiritual perception or even the felt need to confess sin. Without the Holy Spirit, it is impossible to be a Christian (Rom 8:9).
Such a person is beyond the reach of the Holy Spirit’s miraculous work. The person then shuts himself away from heaven’s work and feels no need of salvation and becomes spiritually self-delusional. No wonder that forgiveness is excluded, not by God but by the actions and decisions of the person.