Matthew 12:31

But the blasphemy against the Spirit (h de tou pneumato blasphmia). Objective genitive. This is the unpardonable sin. In 32 we have kata tou pneumato tou agiou to make it plainer. What is the blasphemy against the Holy Spirit? These Pharisees had already committed it. They had attributed the works of the Holy Spirit by whose power Jesus wrought his miracles ( Matthew 12:28 ) to the devil. That sin was without excuse and would not be forgiven in their age or in the coming one ( Matthew 12:32 ). People often ask if they can commit the unpardonable sin. Probably some do who ridicule the manifest work of God's Spirit in men's lives and attribute the Spirit's work to the devil.