THE UNPARDONABLE SIN
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The act of blaspheming the Holy Spirit, referred to in Matthew 12:31, Mark 3:29, and Luke 12:10, does not refer to a specific deed.  It implies a continual disobedient attitude toward the Holy Spirit by rejecting the person of Christ and His miracles.  This deliberate rejection of His grace continues until the capacity to repent and the desire for God is gone.

This is a deliberate act of unbelief that is not committed in ignorance or haste.   The Pharisees to whom Jesus directed this condemnation were experts in the law and had persistently harassed Christ with claims that His miracles were the acts of the devil.   Furthermore, they made their accusations immediately after watching Him heal the blind and dumb demoniac.

We can conclude from a thorough review of the scriptural instance in question that the unpardonable sin is descriptive of a spiritual state more than the condition of a single reprehensible act.  Those whom Christ indicated had committed this sin showed no remorse or repentance toward their sins and displayed no desire to understand the truth of Jesus' words.

Satanic groups try to convince their members that once they have shed innocent blood they can never be forgiven and accepted by God.  Such logic is a lie that ignores the substitutionary atonement of Christ who shed His blood to offer us unmerited redemption (Eph. 1:7).  There is no crime so heinous or blood thirsty that it escapes the reach of God's grace.

For those who may feel they passed beyond boundaries of God's forgiveness and committed the unpardonable sin, 2 Corinthians 7:10 declares that "godly sorrow produces repentance leading to salvation."  "For 'whoever calls on the name of the Lord shall be saved'" (Rom. 10:13) is the promise to those who desire to turn from their wicked ways.  The depth of God's love is so unfathomable that He has transformed murderers, adulterers, thieves, and all those who have asked for forgiveness.


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