Jesus said: "And so I tell you, every sin and blasphemy will be forgiven men, but the blasphemy against the Spirit will not be forgiven. Anyone who speaks a word against the Son of Man (Jesus) 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." (Matthew 12:31-32 NIV, words in parenthesis are mine)

In understanding what Christ Jesus was saying, it’s important to understand the setting in which it was said. The Jewish religious leaders, of whom Jesus was speaking, knew that Christ Jesus was from God (the miracles He did testified to this fact). Because of their own agenda, however, they chose to attribute what He did to Satan (Beelzebub) rather than God (Matthew 12:22-24). They willfully refused to come to Him and receive eternal life. (John 3:16) Keep in mind that it is the work of the Holy Spirit to bring God’s offer of salvation, through Christ Jesus, to the heart of man. (John 16:8-11) Blasphemy against the Holy Spirit (the unpardonable sin) is deliberate (ongoing) rejection of Christ Jesus and His salvation. It puts one beyond the opportunity of salvation because forgiveness of sin is found in no other then Christ Jesus. (Acts 4:12) Their sin is unpardonable for as long as they persist in this. When they turn from this sin, however, and receive Christ Jesus as Lord and Savior, God at that time takes all of their sin debt (past, present and future) and stamps it paid in full by Christ Jesus (once and for all). (Romans 8:1) Anyone who desires to do this (no matter what their past) is not guilty of the unpardonable sin. They are not beyond receiving God’s offer of salvation.