Matthew 12:32

And whosoever speaketh a word against the Son of man, it shall be forgiven him: but whosoever speaketh against the Holy Ghost, it shall not be forgiven him, neither in this world, neither in the world to come--In Mark the language is awfully strong, "hath never forgiveness, but is in danger of eternal damnation"--or rather, according to what appears to be the preferable though very unusual reading, "in danger of eternal guilt"--a guilt which he will underlie for ever. Mark has the important addition (Mar 3:30), "Because they said, He hath an unclean spirit." (See on Mat 10:25). What, then, is this sin against the Holy Ghost--the unpardonable sin? One thing is clear: Its unpardonableness cannot arise from anything in the nature of sin itself; for that would be a naked contradiction to the emphatic declaration of Mat 12:31, that all manner of sin is pardonable. And what is this but the fundamental truth of the Gospel? (See Act 13:38-39; Rom 3:22, Rom 3:24; Jo1 1:7, &c.). Then, again when it is said (Mat 12:32), that to speak against or blaspheme the Son of man is pardonable, but the blasphemy against the Holy Ghost is not pardonable, it is not to be conceived that this arises from any greater sanctity in the one blessed Person than the other. These remarks so narrow the question that the true sense of our Lord's words seem to disclose themselves at once. It is a contrast between slandering "the Son of man" in His veiled condition and unfinished work--which might be done "ignorantly, in unbelief" (Ti1 1:13), and slandering the same blessed Person after the blaze of glory which the Holy Ghost was soon to throw around His claims, and in the full knowledge of all that. This would be to slander Him with eyes open, or to do it "presumptuously." To blaspheme Christ in the former…

In this chapter, we have, I. Christ's clearing of the law of the fourth commandment concerning the sabbath-day, and vindicating it from some superstitious notions advanced by the Jewish teachers; showing that works of necessity and mercy are to be done on that day (Mat 12:1-13). II. The prudence, humility, and self-denial of our Lord Jesus in working his miracles (Mat 12:14-21). III. Christ's answer to the blasphemous cavils and calumnies of the scribes and Pharisees, who imputed his casting out devils to a compact with the devil (v. 22-37). IV. Christ's reply to a tempting demand of the scribes and Pharisees, challenging him to show them a sign from heaven (Mat 12:38-45). V. Christ's judgment about his kindred and relations (Mat 12:46-50).

12:32 One may stumble over Jesus’ mysterious revelation of himself as Son of Man and be forgiven, but one cannot be forgiven for attributing the work of the Spirit to Satan. The present-day analogy is the outright rejection of the conviction of the Holy Spirit concerning Christ—that is, the ultimate rejection of the Good News by an unbeliever (cp. Heb 6:4-6; 1 Jn 5:16-21).