"That, I assure you, is why every sin, every blasphemy will be forgiven, but blasphemy against the Spirit will not be forgiven. Whoever says anything against the Son of Man will be forgiven. Whoever says anything against the Holy Spirit will not be forgiven, either in this age or in the age to come." (Matthew 12: 31-32)
The Holy Spirit is the Godhead. It was the Spirit of GOD that is holy that hovered over the waters when the earth was formless and void before the Creation began (Genesis 1:2). It was the Spirit of GOD through His breath that animated all living beings particularly the clay He formed from the earth that became a person He gave the name Man. It was by divine exhalation by the Holy Spirit of GOD that the person named Man came to being. Likewise, it was by the power of the Holy Spirit that animated the "blessed fruit" in the womb of the virgin from Nazareth via the divine act of divine conception. The "blessed fruit" later on in His public ministry introduced Himself repeatedly as the Son of Man. He never said He was a "God-man". Such label or tag He never uttered. He had to introduce Himself as Son of Man so many times to reiterate His relationship with the person named Man that came to being also through a divine act of the Holy Spirit the Godhead. Both Man and the Son of Man came to being by the power of the Holy Spirit and not by the natural process of sexual intercourse. Therefore, both Man and the Son of Man were never human on the basis of how they came to being via the power of the Holy Spirit. The Sacred Scriptures are very explicit on that matter. "God is Spirit and those who worship Him must worship in spirit and truth." (John 4:24)
When the recalcitrant Scribes and Pharisees declared that the miraculous works and the exorcism performed by the Son of Man were through the power of Beelzebul, it was "blasphemy against the Spirit". It was the unpardonable sin for the simple reason that no demon can perform miracles. As teachers and doctors of the Jewish Law, the Scribes and Pharisees knew that basic truth. Even in the Old Testament upon which they consider themselves experts, no demon was able to perform a miracle or an exorcism. The demons or unclean spirits were the ones pulverized or chained as when Raphael chained the demon named Asmodeus. (Tobit 3:8, 8:1-3)
Beelzebul does not have the image and likeness of God who is Creator. It is a beast or an angel turned demon. How can it perform miracles and divine acts of exorcism? Miracles and exorcism are divine acts. It cannot be carbon copied by demons. If Beelzebul or Satan can perform miracles it should have showcased it upon its celebrated temptation of the Son of Man in the desert. It was given the golden opportunity to strut its wares if there was any before a divine Person who just underwent fasting for forty days and forty nights. It should have turned the stone to bread first before challenging the Son of Man to do it. It was all bluff! He had no miraculous power. Hence, for religious authorities to attribute miraculous powers to the enemy of the Holy Spirit who is God is utterly unpardonable. Such was practically the sin that was committed by the devilish lot of the Scribes and the Pharisees that condemned the Son of Man to death. They cannot accept the truth that the Holy Spirit was performing miracles left and right through a mere carpenter's son.
To the spiteful religious authorities of the Jewish Sanhedrin, the Son of Man was human who cannot be more than a prophet. The researches they have done on Him cannot lie. They believed He had a natural mother and a natural father even though He can walk on a restless body of water and expel demons left and right in an effortless manner. Therefore, He cannot be GOD. His works to them no matter how humanly beneficial and incredible and unmatched are diabolic. They insisted it was from Beelzebul's power the reason why they treated Him as a criminal. They were insulted so bad that they became consumed with hatred and lost their sanity and their piety as well. The "sin" of claiming to be God that they accused the Son of Man of was not punishable by death under Jewish Law but they overstep their limits. The Son of Man was right when He addressed them frontally not as teachers but "Brood of serpents."(Matthew 23:33) He was exactly correct when He identified their father not the patriarch Abraham but the "father of lies" who is the devil. (John 8:41-44) Their actuations before God were indeed unpardonable and they did not ask pardon for it. They justified their folly sarcastically on the face of a Person who can make a rotting corpse get back the life it lost with just mere vocalization. They even propagated the lie using the tithes they collected from their blind followers that His body was stolen to downplay His Resurrection that their guards who witnessed it first hand narrated to them. How then can such sin be pardoned?
Again, the unpardonable sin that can be committed by a human person against GOD is "blasphemy against the Spirit". It was not the sin that Adam and Eve committed against the Spirit of GOD in the garden. They did not know that the ancient serpent was Satan. God commanded them against evil. God the Creator never valued evil. Therefore, God had no reason to introduce the ancient serpent to them as Satan and He never did.
The unpardonable sin was the sin committed by the rebel angels led by Satan when they fought the loyal angels led by Michael (Revelation 12: 7-9). It was a battle of the spirits: the celestial army of the Spirit of GOD versus the diabolic army of the spirit of the Beast. It was in that battle of the angels that the unpardonable sin originated. When Lucifer and the rebel angels declared war against GOD and pursue its objective in dethroning GOD that led to their debacle and disgrace the original unpardonable sin was committed. Lucifer and its cohorts willfully and deliberately did not recognize the divine authority of the Spirit of GOD over them the reason why they fought Him. The best evidence that they were not pardoned from their ambitious folly was their transformation from an angel to a demon or from a divine spirit person to a diabolic spirit monster. GOD took away from them His image and likeness forever. Furthermore, they were cast out from Paradise and hurled down to this penal colony called Earth. The gates of Heaven are closed to them forever unlike the descendants of Adam and Eve with whom the gates of heaven are still open if they play their cards right on this earth.
Satan and its minions, up to now, remain unperturbed and unbending. Not only do they not recognize the divine authority of the Spirit of GOD, the word pardon is absent from their vocabulary. They thought they were right. What is there to ask pardon for? Such was the mindset too of the remorse-less High Priests, Scribes and Pharisees that condemned the Son of Man to death by slaughter. They duplicated and carbon copied the unpardonable sin committed by the rebel angels in heaven. They repeated it on earth upon the visitation of GOD in the divine Person of the Messiah.
Original Sin, by Scriptural deduction, is a double-edged dagger that pierced the sacred heart of God and hurt Him so much. It was not just defiance of His commandment. It was connivance with the enemy of God. Yet, it is pardonable because Adam and Eve did not know that the ancient serpent was Satan. Besides, they did not fight GOD violently. They just argued with Him. Not in the case of the learned and high profile religious authorities of the Jewish Sanhedrin. They not only defied His teachings frontally. They toyed with it and threw out His miraculous works as coming from the Evil One. Unlike Adam and Eve, they knew Beelzebul and they connived with the "Prince of darkness" their father with their unjust condemnation of the Son of Man to death without remorse but with all the diabolic might of human ferocity. The sin they committed was unpardonable whichever way it is surmised. They were the human landmarks of the unpardonable sin.
Be that as it may, any human person who professes that GOD does not exist likewise professes that the Holy Spirit is not GOD or God is not Spirit. Therefore, it is "blasphemy against the Spirit". It is an unpardonable sin. How else can it be? How can a human person who does not recognize the divine pardoning authority of GOD get pardon from GOD?