What is the unforgivable sin?
The unforgivable sin is blasphemy against the Holy Spirit: knowingly and stubbornly calling the work of God the work of Satan, and so rejecting the very One who leads to repentance. Anyone who is troubled by this and wants forgiveness shows that he has not committed it, because Christ promises to forgive those who confess.
Few phrases in the Bible frighten people as much as “the sin that will not be forgiven”. Some fear they may have committed it by a wrong thought or an angry word. To understand what Jesus meant, we need to see what was happening when He said it.
What Jesus said and to whom
Jesus had just driven a demon out of a man. The Pharisees had an answer for this: He casts out demons by Beelzebul, the prince of demons. In reply Jesus gave a solemn warning.
Wherefore I say unto you, All manner of sin and blasphemy shall be forgiven unto men: but the blasphemy against the Holy Ghost shall not be forgiven unto men. 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.
Matt 12:31–32 · King James Version (1769)
Mark records the same words and adds why Jesus said them.
Verily I say unto you, All sins shall be forgiven unto the sons of men, and blasphemies wherewith soever they shall blaspheme: But he that shall blaspheme against the Holy Ghost hath never forgiveness, but is in danger of eternal damnation:
Mark 3:28–29 · King James Version (1769)
Albert Barnes explains that the sin lay in saying that Jesus worked His miracles by the devil and not by the Spirit of God, and he points to Mark’s closing words (Mark 3:30), which give the reason for the warning. William MacDonald describes it in the same way: in effect the scribes called the Holy Spirit the prince of demons. John MacArthur stresses that this was a deliberate rejection of what the Pharisees knew came from God. They could not deny what the Spirit did through Jesus, so they credited it to Satan.
Why this sin cannot be forgiven
At first it seems odd that Jesus says every other sin and blasphemy can be forgiven, even a word against the Son of Man. Jamieson, Fausset and Brown observe that this wide promise must not be limited by what follows. Their conclusion is that the sin is not unpardonable because of something in its own nature, since that would contradict the promise that all sins can be forgiven. The difference lies in the position of the person.
MacArthur explains that someone who has never seen the power of Christ can reject Him in ignorance and still be forgiven if he repents. He recalls Saul of Tarsus, who persecuted the church in ignorance and received mercy (1 Timothy 1:13). But those who know His words are true and reject Him anyway sin against the Spirit, because the Spirit is the One who bears witness to Christ. The New Geneva Study Bible puts it simply: this blasphemy is a clear, firm and conscious rejection of the very Power that leads people to repentance. There is no forgiveness because the person refuses the only way to receive it.