31 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. 32 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. (Matthew 12:31-32 KJV)
William Burkitt’s Commentary
Observe, 1. How our Saviour makes a difference betwixt speaking against the Son of man, and speaking against the Holy Ghost. By speaking against the Son of man, is meant all those reproaches that were cast upon our Saviour’s person as Man, without reflecting upon his divine power as God, which he testified by his miracles. Such were their reproaching him with the meanness of his birth, their censuring him for a Wine-bibber and a Glutton, and the like. But by speaking against the Holy Ghost, is meant, their blaspheming and reproaching that divine power whereby he wrought his miracles; which was an immediate reflection upon the Holy Spirit, and a blaspheming of him.
Observe, 2. The nature of this sin of speaking against the Holy Ghost: it consisteth in this, that the Pharisees seeing our Saviour work miracles, and cast out devils by the Spirit of God, contrary to the conviction of their own minds, they maliciously ascribed his miracles to the power of the devil, charging him to be a sorcerer and a magician, and to have a familiar spirit, by whose help he did those mighty works; when in truth he did them by the Spirit of God.
Observe, 3. That this sin above all others is called unpardonable, of such blasphemers of the Holy Spirit, is not only dangerous, but desperate; because they resist their last remedy, and ooppose the best means for their conviction. What can God do more to convince a man that Jesus Christ is the true Messiah, than to work miracles for that purpose? Now they will say it is not God that works them, but the devil; as if Satan would conspire against himself, and seek the ruin of his own kingdom; there is no way left to convince such persons, but they must and will continue in their opposition to truth, to their inevitable condemnation.