1. BLASPHEMY OF THE HOLY SPIRIT

2. Matt. 12:31, 32, “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.”

3. In verses 12-29, Jesus had just defended himself against the accusation from the Pharisees that He was Beelzebub, prince of the devils.

4. The source for the name Beelzebub is in 2 Kings 1:2–3, 6, 16, written Ba'al Zəbûb, referring to a deity worshipped by the Philistines.
In one understanding, Ba'al Zəbûb is translated literally as "lord of the flies". It was long ago suggested that there was a relationship between the Philistine god, and cults of flies—referring to a view of them as pests, feasting on excrement—appearing in the Hellenic world, such as Zeus Apomyios or Myiagros.

5. His speech about blasphemy is followed by his sermon that a tree is known by its fruit verses 33-35.
Note the next few verses, “Matt. 12:36, “But I say unto you, That every idle word that men shall speak, they shall give account thereof in the day of judgment.   For by thy words thou shalt be justified, and by thy words thou shalt be condemned.”

6. By what we have seen so far, let us deduct with common logic.

7. I. WHAT BLASPHEMY OF THE HOLY SPIRIT IS NOT?

8. 1. It Is Not Speaking God’s Name in Vain
Exodus 20:7, “Thou shalt not take the name of the LORD thy God in vain; for the LORD will not hold him guiltless that taketh his name in vain.”

9. 2. It Is Not Falling From Grace
Gal. 5:4, “Christ is become of no effect unto you, whosoever of you are justified by the law; ye are fallen from grace.”
Gal 6:1, 2, “Brethren, if a man be overtaken in a fault, ye which are spiritual, restore such an one in the spirit of meekness; considering thyself, lest thou also be tempted.   Bear ye one another's burdens, and so fulfil the law of Christ.”

10. 3. It Was Not Aimed At the Godhead
It centered on only one member of the Godhead, the Holy Spirit.

11. II. WHAT IS BLASPHEMY AGAINST THE HOLY SPIRIT?

12. 1. Direct Response to the Accusation.
He states that blasphemy, calling Him Beelzebub, could be forgiven.
It is probable that some who called Jesus Beelzebub repented on the day of Pentecost.
1. Direct Response to the Accusation.

13. 1 Cor. 6:11, “And such were some of you: but ye are washed, but ye are sanctified, but ye are justified in the name of the Lord Jesus, and by the Spirit of our God.”

14. 2. Directed At the Pharisees
The accusation was brought by the Pharisees, and the response was made to them.

15. Jesus had said elsewhere that they rejected God
Luke 7:30, “But the Pharisees and lawyers rejected the counsel of God against themselves, being not baptized of him.”
Mark 7:9, “And he said unto them, Full well ye reject the commandment of God, that ye may keep your own tradition.”

16. Hence, We Note So Far That
(1) They rejected Jesus.
(2) They rejected John the Baptist.
(3) They rejected Jehovah.
Hence, We Note So Far That

17. 3. Blasphemy of the Holy Spirit Involved Words
“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.”
3. Blasphemy of the Holy Spirit Involved Words

18. John 14:26, “But the Comforter, which is the Holy Ghost, whom the Father will send in my name, he shall teach you all things, and bring all things to your remembrance, whatsoever I have said unto you.” 

19. 1 Cor. 12:3, “Wherefore I give you to understand, that no man speaking by the Spirit of God calleth Jesus accursed: and that no man can say that Jesus is the Lord, but by the Holy Ghost.”

20. The Spirit Makes Us Free
Rom. 8:2, “For the law of the Spirit of life in Christ Jesus hath made me free from the law of sin and death.”
Rom. 8:9, “But ye are not in the flesh, but in the Spirit, if so be that the Spirit of God dwell in you. Now if any man have not the Spirit of Christ, he is none of his.”
The Spirit Makes Us Free

21. The one that blasphemies the Holy Spirit is the one mentioned in the parable of the seed where it fell by the wayside. The person heard but did not understand. Hence, Satan came and snatched it away (Matt. 13:4, 19).
This depicts the Pharisees. They heard every word Jesus uttered, but misinterpreted it. They were demonic followers.

22. Blasphemy of the Holy Spirit depicts the evolutionist
Blasphemy of the Holy Spirit depicts the evolutionist. They criticize the word of God and advocate a false science.

23. It is the religious, devout, denominational person that closes his or her ears to the truth.
The Pharisees were the devout religious people in the days of Christ. Yet they rejected the teachings of Jesus.

24. WHY CAN’T IT BE FORGIVEN?
(1) It is a total rejection of the word. The Spirit’s duty was to orate the words through the mouths of the disciples.

25. (2) It is speaking blasphemy against the last hope offered to man.
Heb. 6:18, “That by two immutable things, in which it was impossible for God to lie, we might have a strong consolation, who have fled for to lay hold upon the hope set before us.”

26. (3) It Makes No Movement Toward Repentance.
“All manner of sin and blasphemy shall be forgiven unto men.”
Note the the case of Simon the sorcerer.

27. Acts 8:18-22, “And when Simon saw that through laying on of the apostles' hands the Holy Ghost was given, he offered them money, Saying, Give me also this power, that on whomsoever I lay hands, he may receive the Holy Ghost.  But Peter said unto him, Thy money perish with thee, because thou hast thought that the gift of God may be purchased with money. 

28. Thou hast neither part nor lot in this matter: for thy heart is not right in the sight of God.   Repent therefore of this thy wickedness, and pray God, if perhaps the thought of thine heart may be forgiven thee.” 

29. Did Simon blasphemy? Yes, but he was still offered the chance to be forgiven. Why? Because he had not rejected the words of the Holy Spirit, and in fact was baptized.

30. The Pharisees and Jewish leaders ultimate rejection of the Holy Spirit is when they formed a lie that would haunt the Jewish nation forever.
Matt. 28:12, 13, “And when they were assembled with the elders, and had taken counsel, they gave large money unto the soldiers, Saying, Say ye, His disciples came by night, and stole him away while we slept.” 

31. Matt. 28:15, “So they took the money, and did as they were taught: and this saying is commonly reported among the Jews until this day.”