Matthew 12:31–32 (NKJV)
31 Therefore I say to you, every sin and blasphemy will be forgiven men, but the blasphemy against the Spirit will not be forgiven men.
32 Anyone who speaks a word against the Son of Man, it will be forgiven him; but whoever speaks against the Holy Spirit, it will not be forgiven him, either in this age or in the age to come.
The Mark account is even harsher, talking clearly about eternal damnation in the case of those blaspheming the Holy Spirit:
Mark 3:29 (NKJV)
29 but he who blasphemes against the Holy Spirit never has forgiveness, but is subject to eternal condemnation.
Many genuine believers have this fear from time to time, that they might have committed the unpardonable sin against the Holy Spirit and lost their salvation. That fear comes from a faulty interpretation of these passages, that born-again believers can commit that sin by mistake, in a fit of anger, and be subject to eternal condemnation, even if they were sorry about it afterwards.
The word “blaspheme” means to speak evil of, defame, or revile. In context, Jesus is saying blasphemy against the Holy Spirit is attributing the working of the Holy Spirit to the Devil. Many people in the Bible did this, including Saul, who became the apostle Paul. However, in 1 Timothy 1:13, Paul said he received mercy concerning his blasphemy because he had done it ignorantly in unbelief.
Those who have accepted Christ are in no danger of committing this sin after salvation, which is why the apostle Paul, who wrote two-thirds of the New Testament, never mentioned the unpardonable sin. Instead, he assures believers all their sins have been forgiven because of Jesus’s one sacrifice at the cross (Hebrews 10:12–14). Plus, God’s Word shows us that if anyone is in that irreversible state, they lose all conviction from God and they don’t care about it (Romans 1:28).
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