Mt 12:32 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.
Mr 3:29 But he that shall blaspheme against the Holy Ghost hath never forgiveness, but is in danger of eternal damnation:
As Matt 3:29 shows, the person doing this is in danger. So we know that the situation can be remedied.
When sin is termed “unforgivable” it simply means that a person will undergo judgment for that sin instead of being forgiven.
The unforgivable sin can be committed by a Christian (a person who knows the truth). Ultimately the end result of this blasphemy as it relates to a Christian is “correction”, 1 Cor 11:32.
1Co 11:32 But when we are judged, we are chastened of the Lord, that we should not be condemned with the world.
If a Christian blasphemes the Holy Spirit they will be judged for that sin as Heb 10:26 illustrates.
Heb 10:26 For if we sin wilfully after that we have received the knowledge of the truth, there remaineth no more sacrifice for sins,
Heb 10:27 But a certain fearful looking for of judgment and fiery indignation, which shall devour the adversaries (adversaries = that which opposes (Christ) – Strong’s #5227).
Often misused, Heb 10:27 shows that “That which opposes” will be devoured.
The verse does not imply that the Christian will perish.
Heb 10:27 implies that the “sinful aspect” which causes the Christian to blaspheme will be devoured or removed from the person’s life, similar to iron being purified in fire, Num 31:23.
Nu 31:23 (RSV) everything that can stand the fire, you shall pass through the fire, and it shall be clean. Nevertheless, it shall also be purified with the water of impurity; and whatever cannot stand the fire, you shall pass through the water.
Mt 12:31 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.
What this means is that although unforgivable in this age and the age to come, this blasphemy can be overcome by a Christian because they can access God’s grace and learn to deny this ungodly activity, Titus 2:11-12.
Tit 2:11 ¶ For the grace of God that bringeth salvation hath appeared to all men, 12 Teaching us that, denying ungodliness and worldly lusts, we should live soberly, righteously, and godly, in this present world;
Here it needs to be remembered that everyone can see the grace of God, as Titus 2:11-12 shows. However, only believers can receive the activity of God’s grace in their lives, James 4:6.
Jas 4:6 But he giveth more grace. Wherefore he saith, God resisteth the proud, but giveth grace unto the humble.
Although everyone can see God’s grace, it is only given to the person who humbles themselves and puts their faith in Christ, because Grace only comes to a person through Christ, John 1:17.
Joh 1:17 For the law was given by Moses, but grace and truth came by Jesus Christ.
People who refuse to put their faith in Jesus can see the result of God’s grace in the lives of the believers that are around them, but they cannot access the Grace of God and learn to deny this ungodly activity.
An unforgivable sin cannot be committed by unbelievers because they are not “In” the Law.
They are “outside” the Law of God and they have not accepted the covenant with Him, Rm 2:12.
Where there is no law there can be no violation of that law, Rm 4:15.
Ro 4:15 Because the law worketh wrath: for where no law is, there is no transgression.
An unbeliever cannot violate a law that they do not attempt to keep.
Ro 2:12 For as many as have sinned without (Outside) law shall also perish without (Outside) law: and as many as have sinned in the law shall be judged by the law;
Being outside the Law of God unbelievers are destined to “perish”, Romans 2:12.
Unbelievers are in danger if they Blaspheme the Holy Spirit just as believers are.
However, God judges those outside the Church (1 Cor 5:13).
Strictly speaking, although they can blaspheme, they cannot violate the law in the same way that a Christian can because the knowledge of the kingdom is a mystery to them (matt 13:11-13) and ignorance can be forgiven, 1 Tim 1:13.
Mt 13:11 He answered and said unto them, Because it is given unto you to know the mysteries of the kingdom of heaven, but to them it is not given.12 For whosoever hath, to him shall be given, and he shall have more abundance: but whosoever hath not, from him shall be taken away even that he hath. 13 Therefore speak I to them in parables: because they seeing see not; and hearing they hear not, neither do they understand.
1Ti 1:13 Who was before a blasphemer, and a persecutor, and injurious: but I obtained mercy, because I did it ignorantly in unbelief.
(KJV)
The difference between believers and unbelievers with regard to Blasphemy is that as unbelievers they cannot access the grace of God and be taught to deny ungodly actions, such as blasphemy of the Holy Spirit.
The conclusion, therefore, is that everyone who calls on the name of the Lord Jesus will be saved, Rm 10:13.
Romans 10:13 KJV — For whosoever shall call upon the name of the Lord shall be saved.
If unbelievers refuse to call on Jesus they will not be saved from God’s wrath as it is expressed against sin.
If Christians maintain their faith in Jesus while they experience purifying fire they will be saved.
1 Corinthians 3:15 RSV — If any man’s work is burned up, he will suffer loss, though he himself will be saved, but only through fire.