I believe based on reading the context that it is referring to speaking bad words against the Holy Spirit. Most in the sin and still be saved camp of believers oddly insert the false belief in the Bible that it is referring to rejecting Jesus as Savior in this life.
“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.” (Matthew 12:31-32).
The contrast is:
#1. Speak a word against the Son of man (JESUS), (vs.)
#2. Speaking against the Holy Ghost.
To make this passage say that the blasphemy of the Spirit is a rejection of Jesus Christ, it would need to specifically say that. But it simply doesn't.
Now, what most people do not probably understand about Matthew 12:31-32 is that the condemnation of blasphemy against the Holy Spirit only applies to the Spirit filled believer and not the unregenerate unbelieving person or unregenerate religious individual who never was filled by the Spirit yet. (Note: The Holy Spirit indwelling is a New Covenant exclusive package deal and promise for all believers. In the Old Testament, only kings and prophets were filled with the Holy Spirit).
I believe the condemnation of “
the blasphemy of the Holy Spirit” only applies to Spirit filled believers, and not unbelievers. If an unbeliever commits this sin, they are in
danger of hellfire, but they are not actually condemned by this sin. While Paul may have not committed this sin, Paul said, “Who was before a blasphemer, and a persecutor, and injurious: but I obtained mercy, because I did it ignorantly in unbelief.” (1 Timothy 1:13) (Note: Why is Paul concerned about being forgiven of these sins?).
Anyways, here are my 4 major points why only a regenerated Spirit filled believer can commit the unforgivable sin only.
Point #1. Matthew 12:32 - “Neither the world to come.”
“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).
The word “whosoever” in Matthew 12:32 can be used for a specific people group like believers only and not just all people. We see a clear example of this in 1 John 3:15. For 1 John 3:15 says,
“Whosoever hateth his brother is a murderer: and ye know that no murderer hath eternal life abiding in him.” (1 John 3:15).
Can unbelievers hate their spiritual Christian brother? No. Only believers have spiritual brothers in Christ. Unbelievers are not partakers of the body of Christ (whereby they could have true spiritual Christian brothers); They are unbelievers outside the body.
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 future 1,000 year reign of Jesus Christ. Everyone will all start out be a Spirit filled believer in the Millennium 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.
Point #2. Matthew 12:33 - “Make the tree good, and his fruit good.”
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.
Point #3. Mark 3:29 - “In Danger of Eternal Damnation.”
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.
Point #4. Luke 12:8-12 are words spoken to the believer.
“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).