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MATTHEW 12:31-32 (NKJV):
“Therefore I say to you, every sin and blasphemy will be forgiven men, but the blasphemy against the Spirit will not be forgiven men. Anyone who speaks a word against the Son of Man, it will be forgiven him; but whoever speaks against the Holy Spirit, it will not be forgiven him, either in this age or in the age to come.”

Many read these statements from Yeshua (Jesus) out-of-context and declare, “How can the Holy Spirit not be God if blasphemy against the Holy Spirit will not be forgiven?”

THE UNFORGIVABLE SIN OF BLASPHEMY AGAINST THE HOLY SPIRIT IS PROOF THAT GOD IS NOT A TRINITY, THAT THE HOLY SPIRIT IS NOT AN INDIVIDUAL BEING, BUT IS AN ATTRIBUTE COMPONENT OF GOD.

Yeshua (Jesus) said that blasphemy against the Son of Man (Himself) will be forgiven… Yeshua (Jesus) is the Son of God, and God, so why will blasphemy against the Son be forgiven, but not blasphemy against the Holy Spirit?

Is the Holy Spirit greater than Yeshua (Jesus)? No. Yeshua (Jesus) commands and sends the Holy Spirit. He who sends is greater than He who is sent (John 13:16).

The Holy Spirit is not a God. The Holy Spirit is the Spirit ‘of’ God. The Holy Spirit, or the Spirit of God, is not the Spirit God. The Spirit ‘of’ God is the Holy Power that comes from God, which also makes Him omnipresent. The Holy Spirit is an extension of God.

Matthew 12:31-32 MUST be read in the FULL CONTEXT in which it was spoken to fully understand what blasphemy against the Holy Spirit means.

MATTHEW 12:22-32 (NKJV):
Then one was brought to Him who was demon-possessed, blind and mute; and He healed him, so that the blind and mute man both spoke and saw. And all the multitudes were amazed and said, “Could this be the Son of David?” Now when the Pharisees heard it they said, “This fellow does not cast out demons except by Beelzebub, the ruler of the demons.”
But Yeshua (Jesus) knew their thoughts, and said to them: “Every kingdom divided against itself is brought to desolation, and every city or house divided against itself will not stand. If Satan casts out Satan, he is divided against himself. How then will his kingdom stand? And if I cast out demons by Beelzebub, by whom do your sons cast them out? Therefore they shall be your judges. But if I cast out demons BY THE SPIRIT OF GOD, surely the kingdom of God has come upon you. Or how can one enter a strong man’s house and plunder his goods, unless he first binds the strong man? And then he will plunder his house. He who is not with Me is against Me, and he who does not gather with Me scatters abroad. “Therefore I say to you, every sin and blasphemy will be forgiven men, but the blasphemy against the Spirit will not be forgiven men. Anyone who speaks a word against the Son of Man, it will be forgiven him; but whoever speaks against the Holy Spirit, it will not be forgiven him, either in this age or in the age to come.”

The Pharisees accused Yeshua (Jesus) of casting out demons by the power of Satan (Beelzebub) (Matthew 12:24). Yeshua (Jesus) stated, “If Satan casts out Satan, he is divided against himself.” (Matthew 12:26). Then Yeshua (Jesus) says, “But if I cast out demons by the Spirit of God, surely the kingdom of God has come upon you” (Matthew 12:28).

Here we have a definitive statement. Yeshua (Jesus) said, ‘I’ cast out demons. How did Yeshua (Jesus) cast them out? Yeshua (Jesus) cast out demons and healed people by the Spirit of God, by His OWN Spirit power. Yeshua (Jesus) is God and the Holy Spirit is ‘of’ God (Himself) and of God the Father. We then come to the statement in which Yeshua (Jesus) says, “Every sin and blasphemy will be forgiven men, but the blasphemy against the Spirit will not be forgiven men” (Matthew 12:21).

Why is blasphemy against the Spirit unpardonable? What did Messiah (Christ) mean by this?

Yeshua (Jesus), addressing the Pharisees, said that blasphemy against the Holy Spirit will not be forgiven men, after the Pharisees just BLASPHEMED THE HOLY SPIRIT!

How did the Pharisees blaspheme the Holy Spirit?

The Pharisees had just witnessed a supernatural miracle of God. They just witnessed Yeshua (Jesus) cast demons out from a blind-mute man, and healed him so the blind-mute man could now see and speak. Rather than getting on their knees and praising Yeshua (Jesus) as the Son of God, what did they do? They blasphemed Yeshua’s (Jesus’) Holy Spirit power that He used to heal the demon-possessed blind-mute man and said this POWER that Yeshua (Jesus) used came from Satan (Matthew 12:24).

WHAT IS BLASPHEMY AGAINST THE HOLY SPIRIT?

Blasphemy against the Holy Spirit is to eyewitness the holy power of God and call it evil. Blasphemy against the Holy Spirit is publicly attributing the work of Yeshua (Jesus), through using His Holy Spirit power, to Satan.

Why is blasphemy against the Holy Spirit the unforgivable sin?

God can never trust a person who calls His holy power evil. If a person witnesses a righteous supernatural miracle performed by Yeshua (Jesus) using His Holy Spirit power, as the Pharisees just did, and the person blasphemes the miracle, how can God prove who He is? If God performs a righteous miracle and a person witnesses and acknowledges the miracle, then blasphemes it – saying it comes from Satan, God can never trust that person.

A person believes in God through faith, though His creation, and through His words (Hebrews 11:3). The angels believed and knew God through proof. They were with God in heaven and witnessed the creation and the power of His Holy Spirit firsthand. Satan convinced 1/3rd of the angels to rebel. Since Satan and the fallen angels knew God through proof, they can never be forgiven. Fallen angels or demons can never be forgiven because they rebelled against God, blaspheming His Holy Spirit, as they were eyewitnesses to the creation and many other wonders of God’s spiritual power.

In order to blaspheme the Holy Spirit, one would have to witness Yeshua (Jesus) or God the Father use Their Holy Spirit power, then call the supernatural miracle evil or witness some other miraculous manifestation of the Holy Spirit and call it evil.

SINNING AFTER RECEIVING THE KNOWLEDGE OF THE TRUTH

1 CORINTHIANS 6:19-20 (NKJV):
Or do you not know that your body is the temple of the Holy Spirit who is in you, whom you have from God, and you are not your own? For you were bought at a price; therefore glorify God in your body and in your spirit, which are God’s.

EPHESIANS 4:30 (NKJV):
And do not grieve the Holy Spirit of God, by whom you were sealed for the day of redemption.

The Holy Spirit indwells in believers. Believers are commanded to not grieve the Holy Spirit through sin or unrighteous conduct. Grieving the Holy Spirit does not amount to blaspheming the Holy Spirit. The Holy Spirit being grieved within a believer leads a believer to repentance, overcoming sin, and to living righteously.

People of the world will not see Yeshua (Jesus) until He returns, thus cannot eyewitness the supernatural power of God and literally blaspheme the Holy Spirit until He does.

That is not to say that miracles do not occur in the world today. People can reject the Holy Spirit within, turn to evil, and live in sin.

HEBREWS 10:26-27 (NKJV) [WITH INTERPRETATION]:
For if we sin willfully after we have received the knowledge of the truth, there no longer remains a sacrifice for sins, but a certain fearful expectation of judgment, and fiery indignation which will devour the adversaries [OF GOD].

Although a person may not have the opportunity to literally blaspheme an actual righteous miracle of God in the current age, a person can reject the commandments and ways of God after having known them, and thus bring judgment upon him or herself.