28"Assuredly, I say to you, all sins will be forgiven the sons of men, and whatever blasphemies they may utter; 29but he who blasphemes against the Holy Spirit never has forgiveness, but is subject to eternal condemnation"-- 30because they said, "He has an unclean spirit."
This is tying back to the previous passage where the scribes who came down from Jerusalem said, "He has Beelzebub." Beelzebub is an unclean spirit. They were claiming that Jesus was possessed by an unclean spirit when in actuality his good works were being done through the Holy Spirit. They were blaspheming the Holy Spirit.
Here is where I was having trouble with this passage. Why is blaspheming against the Holy Spirit so much more unpardonable than other sins, even other blasphemies?
After reading this through several times, I realized it says that he who blasphemes against the Holy Spirit never has forgiveness. It doesn't say he can never be forgiven. The first part where it talks about forgiveness of sins of the sons of men, whatever blasphemies they may utter, it is using a phrase to show forgiveness given. Regarding blasphemies against the Holy Spirit, it is using a phrase to show forgiveness accepted.
Someone who blasphemes against the Holy Spirit believes he sees evil where there is good. How could he accept forgiveness when he thinks it is coming from something evil? So he would never be able to receive forgiveness and would unfortunately be subject to eternal condemnation. This is not a choice made by God against the person, but a choice made by the person who attributes the work of the Holy Spirit to something evil.
I think our God is so loving and forgiving that he can forgive anything, including what is labeled as the unpardonable sin above. But we have to be able to open our hearts to the Holy Spirit and accept the forgiveness. God doesn't want any of us to be tied to eternal condemnation.
I don't think the title given to this passage is accurate. For I think this sin is pardonable. More accurately I think it should be titled "The Hardened Heart" or "The Unaccepted Holy Spirit".