Mark 3:28

Verily I say unto you
The Scribes and Pharisees, who had not only blasphemed him, but the Spirit of God also:

all sins shall be forgiven unto the sons of men, and blasphemies
wherewith soever they shall blaspheme;
God; or the Son of God, angels, and men, and that through the blood of Christ, and when brought to a sense of the evil of them; for though pardon is procured before, it is not applied till then; (See Gill on Matthew 12:31).