To take about the teaching of blasphemes, I think this needs to be taken in a little bigger context:
Luke 12:4I tell you, my friends, do not be afraid of those who kill the body and after that can do no more. 5But I will show you whom you should fear: Fear him who, after your body has been killed, has authority to throw you into hell. Yes, I tell you, fear him. 6Are not five sparrows sold for two pennies? Yet not one of them is forgotten by God. 7Indeed, the very hairs of your head are all numbered. Dont be afraid; you are worth more than many sparrows.
8I tell you, whoever publicly acknowledges me, the Son of Man will also acknowledge before the angels of God. 9But whoever publicly disowns me will be disowned before the angels of God. 10And everyone who speaks a word against the Son of Man will be forgiven, but anyone who blasphemes against the Holy Spirit will not be forgiven.
11When you are brought before synagogues, rulers and authorities, do not worry about how you will defend yourselves or what you will say, 12for the Holy Spirit will teach you at that time what you should say.
Fear whom? (verses 4-12)
Throughout scriptures and our daily lives, the issue of fear comes up often. The most frequent commandment in bible is the handling of fear. For instance both, Isaiah and Ezekiel saw a vision of the throne of God and steps were taken so they did not fear. Also, Proverb 1:7The fear of the LORD is the beginning of knowledge, but foolsdespise wisdom and instruction. Much of our lives can become reactionary to fear. We dont want to look bad in front of others and fear their disapproval, so we take steps to avoid their disproval. We dont want to loss our jobs, so we fear our bosses and submit to them. In the first century, there was a particular kind of Pharisee like Job who feared the Lord. This kind of Pharisee fear committing any sin, and took steps to detach himself from the temptation. But what is the kind of fear that is God honoring and the kind of fear that is gratifying to the flesh? Which fear is the more important? Instinctively, we (Christians) would say that the correct answer is God is placed number one, but a lot our actions display that we fear of disappointment of people and self perseverance which is only a temporary moment are more important than God which is in the eternal. Each time we circum to the fear of the moment we are announcing that we have more dependence and respect the lust of the sinful pursuits than God.
Right after Jesus talks about fear, He moves to acknowledging the Son of Man, why? The proverb that I just quoted said, Those who fear YHVH is the beginning of knowledge. Jesus is teaching that He is the knowledge of God; He is the Righteous One that all are commanded to be like.
Now, Jesus says that to speak a word against the Son of Man will be forgiven, but those who blasphemy the Spirit will not be forgiven. Where is He coming from? When He is talking about forgiveness, I believe we should go directly to the existing sacrificial system. In Numbers 15, Moses details out the sacrifices for unintentional (unknown) sins. The offerings for this kind of sin were ordained for twice a day every day. God knew that we could not obey completely effectively, and gave us a picture of how we have peace with God even in our ignorance. Several times, Jesus purposely conceals His identity and purpose in many different and cryptic ways. As a result, Jesus mercy was such that even though people dont fully grasp His complete identity and purpose that this will not unyielding barrier in their relationship with God. However, He has a sharp contrast to not knowing Jesus fully to intentional sins
At the end of the ordinance for unintentional sins was this commandment: Numbers 15:30 But anyone who sins defiantly, whether native-born or foreigner, blasphemes the LORD and must be cut off from their people
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Our intentional sins are a direct misuse of the Name of God. He gave us the honor of bearing His Name for His glory as we were made in His likeness. The intentional sins were so harmful to His Name and the world that they warranted death right then. As we follow the teachings in Numbers 15, the Sabbath breaker was put to death and God instructed Israel to wear a visual aid to help them remember all the commandments. Now, it was believed that even though a condemned person was sentenced to death, they could still repent and could live on in the World to Come. A prime example of this is when the zealot on the cross with Jesus repents. The forgiveness of the intentional sins was done once a year on the Day of Atonement as a picture to the final Day of Atonement for the people in the World to Come.
Also, Paul writes in Romans 2:2 But we know that the judgment of God is according to truth against those who practice such things. 3 And do you think this, O man, you who judge those practicing such things, and doing the same, that you will escape the judgment of God? 4 Or do you despise the riches of His goodness, forbearance, and longsuffering, not knowing that the goodness of God leads you to repentance? 5 But in accordance with your hardness and your impenitent heart you are treasuring up for yourself wrath in the day of wrath and revelation of the righteous judgment of God, 6 who "will render to each one according to his deeds": 7 eternal life to those who by patient continuance in doing good seek for glory, honor, and immortality; 8 but to those who are self-seeking and do not obey the truth, but obey unrighteousness--indignation and wrath, 9 tribulation and anguish, on every soul of man who does evil, of the Jew first and also of the Greek; 10 but glory, honor, and peace to everyone who works what is good, to the Jew first and also to the Greek. 11 For there is no partiality with God. 12 For as many as have sinned without law will also perish without law, and as many as have sinned in the law will be judged by the law 13 (for not the hearers of the law are just in the sight of God, but the doers of the law will be justified; 14 for when Gentiles, who do not have the law, by nature do the things in the law, these, although not having the law, are a law to themselves, 15 who show the work of the law written in their hearts, their conscience also bearing witness, and between themselves their thoughts accusing or else excusing them) 16 in the day when God will judge the secrets of men by Jesus Christ, according to my gospel.
Application:
As Christians, we are very passionate about loving God and each other, but our lives have to be in submission to our Creator and King in whom we fear and respect. Through our submission, we live the way that Jesus demonstrated. We give no room for the momentary fears to dominate our choices in which lies blasphemy. Rather, only those things which give honor to God that the angels rejoice and we might not be put to shame.