The eternal sin that cannot be forgiven is blasphemy against the Holy Spirit. We must think carefully about what Jesus meant with these words:
Essentially, blasphemy against the Holy Spirit is a refusal to listen to Jesus’ teaching. It is a refusal to accept that he is God’s King, a refusal to repent and believe in him. Since forgiveness of sins is only for those who repent and believe (Mark 1:4, Mark 1:15, Mark 2:5), there can be no forgiveness where there is no faith.
The scribes did not repent and believe in Jesus, despite seeing his miracles and hearing his words. In order to justify their lack of faith, they came up with the idea that Jesus is possessed by Satan (Mark 3:22, Mark 3:30). By refusing to believe the testimony of God the Holy Spirit regarding Jesus, they were committing the unforgivable sin. They heard Jesus’ words, they saw his miracles, but they did not repent and believe. Since they did not have faith, there can be no forgiveness for them.
Blaspheming the Holy Spirit is not the sin of calling Jesus a devil. The apostle Paul was a Pharisee who persecuted the church of God before he was converted. As a Pharisee, he would have agreed with the scribes’ opinion that Jesus was possessed by Satan. There would have been a time in his life where he thought Jesus was a devil, a time where he did not believe in Jesus. However, on the road to Damascus he came to faith in Jesus Christ (Acts 9:1–43). Even though he was a blasphemer and someone who would have called Jesus a devil (1 Timothy 1:13), his sins were forgiven because of his faith in Jesus Christ.
Blasphemy of the Holy Spirit is therefore a refusal to repent and believe in Jesus Christ. It is unbelief that persists throughout life, no matter how many times the message of the gospel is heard.
If you are a believer in Jesus Christ, you have no reason to fear that you have blasphemed the Holy Spirit. Where there is faith, there is forgiveness. It is often said that if you are a Christian and you are concerned about having blasphemed the Holy Spirit, that in itself is proof that you have not done so because those who reject God have no concern whatsoever about wanting his forgiveness.
29 but whoever blasphemes against the Holy Spirit never has forgiveness, but is guilty of an eternal sin”