NOTES for Mat 12:32

What, then, is "blasphemy against the Holy Spirit" (v. 31)? First of all, let us remember that on the cross Christ prays for those crucifying Him: "Father, forgive them, for they do not know what they are doing". Therefore only conscious sin can be unforgivable.

Now let us look at the situation in which Jesus' words are spoken. The Pharisees declare that Jesus, when performing miracles, acts by the power of the prince of demons. That is, good works, performed by the power of God, or in other words by the Holy Spirit, are attributed to Satan and not to God. At the same time, all ideas of good and evil, truth and falsehood, life and death are turned upside down. These people have already decided everything for themselves and are completely closed to repentance. What goodness, what mercy can such people expect from God? And because they do not expect it, they do not receive it. So blasphemy against the Holy Spirit is a conscious refusal of God's goodness and a refusal to accept His mercy and forgiveness.