Verse 10 “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.”
God can forgive any sin if a person will repent. He will even forgive blasphemy against Jesus if the offender will repent and trust in Jesus as personal Savior. Blasphemy against the Holy Ghost is apparently rejecting the Holy Spirit’s call to salvation. It is the Holy Spirit who woos and draws the sinner to come to the Savior. If a person rejects Christ, rejects the convicting message of the Holy Spirit, and dies unsaved, he has committed blasphemy against the Holy Spirit and will never be forgiven. Furthermore, it should be noted–“And the Lord said, my spirit shall not always strive with man” (Gen 6:3). “There’s a line that is crossed by rejecting our Lord where the call of His Spirit is lost. And you hurry along with the pleasure mad throng. Have you counted…Have you counted the cost? Have you counted the cost if your soul should be lost? Though you gain the whole world for your own? Even now it may be that the line you have crossed. Have you counted…Have you counted the cost?”