Matius 12:31-32

12:31 For this reason I tell you, people will be forgiven for every sin and blasphemy, ¹  but the blasphemy against the Spirit will not be forgiven. 12:32 Whoever speaks a word against the Son of Man will be forgiven. ²  But whoever speaks against the Holy Spirit will not be forgiven, ³  either in this age or in the age to come.

Lukas 12:10

12:10 And everyone who speaks a word against the Son of Man will be forgiven, but the person who blasphemes against the Holy Spirit ⁴  will not be forgiven. ⁵ 

[12:31]  ¹ tn Grk “every sin and blasphemy will be forgiven men.”

[12:32]  ² tn Grk “it will be forgiven him.”

[12:32]  ³ tn Grk “it will not be forgiven him.”

[12:32]  sn Whoever speaks against the Holy Spirit will not be forgiven. This passage has troubled many people, who have wondered whether or not they have committed this sin. Three things must be kept in mind: (1) the nature of the sin is to ascribe what is the obvious work of the Holy Spirit (e.g., releasing people from Satan’s power) to Satan himself; (2) it is not simply a momentary doubt or sinful attitude, but is indeed a settled condition which opposes the Spirit’s work, as typified by the religious leaders who opposed Jesus; and (3) a person who is concerned about it has probably never committed this sin, for those who commit it here (i.e., the religious leaders) are not in the least concerned about Jesus’ warning.

[12:10]  ⁴ sn Blasphemy against the Holy Spirit probably refers to a total rejection of the testimony that the Spirit gives to Jesus and the plan of God. This is not so much a sin of the moment as of one’s entire life, an obstinate rejection of God’s message and testimony. Cf. Matt 12:31-32 and Mark 3:28-30.

[12:10]  ⁵ tn Grk “it will not be forgiven the person who blasphemes against the Holy Spirit.”