“Therefore I say to you, every sin and blasphemy will be forgiven men, but the blasphemy against the Spirit will not be forgiven men.” (Matthew 12:31, NKJV.)
One of the difficult sayings of Jesus Christ is that quoted above, concerning the sin of blasphemy against the Holy Spirit, sin that will not be forgiven. Mark 3:29 puts Jesus’ saying a bit differently: “…but he who blasphemes against the Holy Spirit, never has forgiveness, but is subject to eternal condemnation…”
Many Bible students have called this the “unpardonable sin.” In light of such Scripture passages as Psalm 103:8 ["The LORD is merciful and gracious, slow to anger, and abounding in mercy."] and Psalm 106:1 ["Praise the LORD! Oh, give thanks to the LORD, for He is good! For His mercy endures forever."], some Bible readers wonder how an ever-gracious and ever-merciful God could run out of mercy and forgiveness.