The statement about a sin not being able to be forgiven is found in four main passages - Matthew 12:31-32, Mark 3:29, and Luke 12:10.

The story behind the statement is fleshed out mostly in the Matthew text with some insights from Mark. In the Luke passage it stands alone. It’s safe to say that for deeper understanding a person should look at the full context of what was going on when Jesus made this statement. What had just happened? Who was he talking to? What had already been happening?

The setting: Jesus heals a demon possessed man who is both blind and mute. Jesus heals him so that he both sees and speaks (Matthew 12:22-24). His miraculous power is undeniable. It wasn’t done in secret it was a very public miracle.

Details of the story: Religious leaders had been coming from Jerusalem to see if Jesus was for real. These leaders knew the Scriptures better than anyone else. They have no explanation for the undeniable miracle. They can see Jesus has great spiritual power. But they refuse to admit it comes from God. Instead, they say the source of his power is Satan (Matthew 12:27). In some translations Satan is called “Belzabub” meaning Lord of the flies in others it is “Belzabul” (Hebrew) Lord of Manure 

The crowd is now suggesting Jesus is the Messiah (Matthew 12:23). To admit it was God’s power that had delivered this deaf and mute man, meant that the religious leaders would have an obligation to accept all Jesus said and did. That’s what Jesus means in the phrase - if I cast out demons by the Spirit of God, surely the kingdom of God has come upon you (Matthew 12:29). They would have to bow down to him, even obey his teaching. But Jesus isn’t one of them. He doesn’t do things their way with their expectations. In fact, they had seen plenty of miracles up to that point and their hearts had turned against Jesus to plot a way to destroy him rather than bow to him (Matthew 12:14). 

Jesus’ Reaction: A House Divided Cannot Stand (Matthew 12:25-27) Jesus is pointing out the obvious - Why would Satan fight himself? Jesus cannot be on Satan’s side because he’s fighting Satan’s goals and objectives by delivering this man from spiritual bondage rather than entrap him in demonic bondage. Jesus goes into the whole image about the Strong Man (Matthew 12:29) showing that he has the power to break into Satan’s house and rescues us from spiritual bondage. Keep in mind that at this point in history Satan has control of the earth and mankind. It’s before the cross and resurrection so Jesus is breaking into the Strong Man’s House (ie Satan) and plundering what Satan has taken captive. Jesus is taking people back from spiritual bondage Satan has held them in.

     • Jn 12:31, “Now is the time for judgment on this world, Now the prince of this world will be driven out.”

     • 2 Cor 4:4, . . . “the god of this age has blinded the minds of unbelievers so that they cannot see the light of the  

        gospel of the glory of Christ, who is the image of God.”

      • 2 Tim 2:26, . . . “and that they may come to their senses and escape the snare of the devil, having been taken 

        captive by him to do his will”.

Definition of The Unforgivable Sin, Blasphemy against the Holy Spirit (Matthew 12:31-32) Specifically then, this sin would be “ascribing the undeniable power and miracles of Jesus, to Satan instead of God”. Some say this sin can’t be committed today it could only be committed when Jesus walked the earth. Others would say it can be committed, but it takes exceptional hard heartedness. These leaders had witnessed the power of Jesus’ miracles and heard his teaching. They knew the Scriptures well. They not only turned their backs on him, but they also plotted to kill and destroy him. They, ironically join sides with Satan themselves. They in fact, do the very thing they claimed Jesus had done. This sin is not committed from indifference or ignorance, it is callous, premeditated, and brutal. Notice that the sin is against the Holy Spirit, not against Jesus. Why is this significant? 

What The Holy Spirit does. In scripture there are some 80 activities and roles which God the Holy Spirit takes on. But the basic tasks are to convict people of sin, draw people to Christ which means causing us to understand who Jesus is and what he’s done for us. The Holy Spirit illuminates the mind to comprehend God and He affects the Heart to connect with God. The Holy Spirit is the one who regenerates human beings, causing us to have the new life, or in popular language – be born again. Therefore, to cut ourselves off from the Holy Spirit, means there is no way left for salvation because there is no other means for forgiveness or eternal life. We can’t come to Jesus Christ without the Holy Spirit. To blaspheme the Spirit is to aggressively deny the only means by which we could ever believe in Christ and the only way we could receive Christ. We cut ourselves off from the only person of the Trinity who could give us the new birth required for salvation. The reason its unforgivable is that the Holy Spirit is the path to get forgiveness.

Rule of Thumb: If you’re worried you’ve committed it – you haven’t. Say, what? Well, worry is a sign of caring and concern. It demonstrates a still present, basic, fear of God at some level. If you are concerned that this might be you, then the presence of the worry shows you aren’t that far gone. Someone who commits this sin would never have a fear or worry about it – only contempt and hatred.

A final thought: Notice that up to Matthew 12, Jesus preaches The kingdom of heaven is at hand. From chapter 13 on, he begins to speak in parables with words to the effect, for those who have an ear to hear. Many scholars and pastors would say Matthew 12, and the commission of the sin of Blasphemy against The Holy Spirit by the religious rulers of Israel, is a turning point moment in history.