Yes, Jesus is talking to the Jews.
But notice that this sin was also possible to commit in the world to come, as well.
“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.” (Matthew 12:32).
In Matthew 12:32: The “whosoever” is in context to the believer who has tasted of God’s Spirit because it says that this sin can be committed in the “world to come.” The “world to come” is the Millennium or the 1,000 year reign of Jesus Christ. Everyone will all start out be a Spirit filled believer because Christ will be living and reigning in this time period. So only the Spirit filled Christian who seeks to turn away from God and who speaks bad words against the Spirit will never be forgiven.
Jesus says to the Pharisees:
“Either make the tree good, and his fruit good; or else make the tree corrupt, and his fruit corrupt: for the tree is known by his fruit.” (Matthew 12:33).
If these Pharisees were forever condemned by their committing the unforgivable sin here, then why is Jesus telling them to make the tree good and his fruit good? This means that there is still hope for these Pharisees because they said what they did in ignorance like Paul’s actions were done in ignorance before encountering Jesus and His grace.
Jesus says,
“But he that shall blaspheme against the Holy Ghost hath never forgiveness, but is in danger of eternal damnation:” (Mark 3:29).
“Danger” is the keyword here to focus on here. If you are in danger, you have a chance to change your course, and be safe and out of danger. If you get a warning of danger by seeing a shark fin in the water, you would swim as fast as you can to safety. If you were in a burning building, you would be in danger of being burned up, unless you got out and or you called the fire department to rescue you. Danger means you are seriously close to a bad thing happening but it does not mean that bad has already happened to you. When we experience “danger” we are receiving a warning or sign that we are very close to disaster, harm, or destruction.
“Also I say unto you, Whosoever shall confess me before men, him shall the Son of man also confess before the angels of God: But he that denieth me before men shall be denied before the angels of God. And whosoever shall speak a word against the Son of man, it shall be forgiven him: but unto him that blasphemeth against the Holy Ghost it shall not be forgiven. And when they bring you unto the synagogues, and unto magistrates, and powers, take ye no thought how or what thing ye shall answer, or what ye shall say: For the Holy Ghost shall teach you in the same hour what ye ought to say.” (Luke 12:8-12).
In Luke 12:8-12: It starts out talking to the believer and it ends with talking to the Spirit filled believer (for the passage ends saying that the Holy Ghost shall teach you what you ought to say); Yet, in the middle of this conversation, it refers to how blasphemy against the Spirit can never be forgiven. This implies that only the Christian who tasted of the Spirit can only speak bad words towards the Spirit and it is not referring to the unbeliever here. For obviously if we denied God as an atheist before coming to the faith, that does not mean we cannot accept Jesus later on, and be forgiven. So the blasphemy of the Spirit is only possible for a Christian who had tasted of the Spirit (Especiallly when we look at the whole counsel of God’s Word).