Note 1 at Mt. 12:31: Outside of total rejection of salvation, the blasphemy against the Holy Ghost is the only unpardonable sin spoken of in the New Testament The fact that Jesus irrevocably damns those who blaspheme the Holy Ghost further attests to the divinity of the Holy Ghost and the teaching of the trinity (see note 2 at Mk. 1:10, p. 35).

The word "blaspheme" means "to speak evil of; defame; slander; or revile." In context, Jesus is saying that blasphemy against the Holy Ghost is attributing the working of the Holy Spirit to the devil (Mk. 3:30). Many people in the Bible did this, including Saul, who became the apostle Paul. However, we see in 1 Timothy 1:13 that Paul said he received mercy concerning his blasphemy because he had done it "ignorantly in unbelief." Therefore, the blasphemy against the Holy Ghost that Jesus is warning against must be willfully reviling the Holy Ghost with knowledge of what is being done.

This parallels Hebrews 6:4-6 where qualifications are placed on who can fall away from grace. This passage shows that only a mature Christian can commit such a thing. Likewise, with blasphemy against the Holy Ghost, rash statements spoken against the Holy Spirit in ignorance or unbelief by those who don't really know what they are doing can be forgiven.

From our human perspective, no clear line can be drawn as to when someone becomes accountable for blasphemies and has committed this unpardonable sin. We can be assured that God knows the hearts of all men and that He will have righteous judgment concerning this. However, God's Word does show us that when anyone becomes "reprobate," they lose all conviction from God (Rom. 1:28). Therefore, anyone who is convicted and repentant over having possibly blasphemed the Holy Ghost has not yet reached the place where it is unpardonable or they wouldn't care.