Luke 12:10

But unto him that blasphemeth against the Holy Spirit (twi de ei to agion pneuma blasphmhsanti). This unpardonable sin is given by Mark 3:28 ; Matthew 12:31 immediately after the charge that Jesus was in league with Beelzebub. Luke here separates it from the same charge made in Judea ( Matthew 11:15-20 ). As frequently said, there is no sound reason for saying that Jesus only spoke his memorable sayings once. Luke apparently finds a different environment here. Note the use of ei here in the sense of "against."