Mike over at closing stages has done a very interesting post on the unpardonable sin. You can find the full post here.
He bases it around a piece of writing from Dr Alan Cairns which I will include below:
“The Lord Jesus in Matthew 12 speaks of a sin that is unpardonable. It’s amazing to me that when people read that passage they always focus on that one little thing, the one sin that is unpardonable. I have very rarely ever seen people emphasis the context and yet the context is glorious. Why do we not emphasis the magnificence of God’s mercy and just focus on this one thing? It’s because I suppose of so many false theories that people, especially preachers tell others it looks like they have committed the unpardonable sin. Actually the Lord Jesus was very careful in defining this. In the context he was referring it to the Pharisees and the sin that they had committed. These particular Pharisees. They knew according to Nicodemus, they knew that God was with Christ. Nicodemus said, “We know you are a teacher come from God, for no one can do these signs that You do unless God is with him” John 3:2. And yet the Pharisees in Matthew chapter 12 deliberately attributed what they knew to be the work of the Holy Spirit, they attributed it to the Devil. And they did it for their own rotten prodigious and their own particular political or sectarian advantage. Now that’s a terrible thing, they knew this to be the work of the Holy Spirit and they attributed it to the Devil. And Jesus said, you do that, that’s blasphemy that will never be forgiven in this life or the next. Now when you stop to think of it, if what the Holy Ghost does is relegated to be a work of the Devil, what is there for you? The only word that can bring light to you is the word of the of Holy Ghost. The only work that can benefit you is the work of the Holy Ghost. If you have already handed it all over to the devil, there is nothing left. Jesus said, that’s the blasphemy against the Holy Spirit. Some people have gone so far as to say and they may well be right in this, that that was a sin which could be committed only with regard to the person and work of the Lord Jesus Christ because these men had seen the Son of God through whom the Spirit of God had moved with such power. They had seen that, nobody else now a days can see that, so some people will limit that blasphemy, that particular sin to the days of Christ on earth. Be they right or wrong on that, certainly it is defined as a deliberate attribution to the devil of what they knew to be the work of the Holy Spirit, that is the blasphemy against the Holy Ghost.”
Please go to the post at Closingstages and read the full discussion.