Matthew 12:32

“And whosoever speaketh a word against the son of man, etc.] By whom is meant, not any man, as Grotius thought, but the Lord Jesus Christ, so often called “the son of man”, on account of his human nature, in which he appeared in great meanness and obscurity. Now many might, through ignorance of him, thinking him to be a mere man, and taking up with common fame, speak evil of him, deny him to be the Messiah, reproach him for the meanness of his parentage and education, and for the freedom of his conversation with publicans and sinners; and do many things contrary to his name, as Saul, whilst a Pharisee did, and thought he ought to do; and yet be afterwards convinced of their mistakes, and be…”

“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--In Mark the language is awfully strong, "hath never forgiveness, but is in danger of eternal damnation"--or rather, according to what appears to be the preferable though very unusual reading, "in danger of eternal guilt"--a guilt which he will underlie for ever. Mark has the important addition (Mar 3:30), "Because they said, He hath an unclean spirit." (See on Mat 10:25). What, then, is this sin against the Holy Ghost--the unpardonable sin? One thing is clear: Its unpardonableness…”

“In this place, and in Mark 3:28-30, Jesus states the awful nature of the sin of which they had been guilty. That sin was the sin against the Holy Spirit. It consisted in charging him with being in league with the devil, or accusing him of working his miracles, not by the “spirit” or “power” of God, but by the aid of the prince of the devils. It was therefore a direct insult, abuse, or evil speaking against the Holy Spirit - the spirit by which Jesus worked his miracles. That this was what he intended by this sin, at that time, is clear from Mark 3:30, “because they said he had an unclean spirit.” All other sins - all speaking against the Saviour himself - might be remitted. But this sin was…”

“Whosoever speaketh against the Son of man - In any other respects: It shall be forgiven him - Upon his true repentance: But whosoever speaketh thus against the Holy Ghost, it shall not be forgiven, neither in this world nor in the world to come - This was a proverbial expression among the Jews, for a thing that would never be done. It here means farther, He shall not escape the punishment of it, either in this world, or in the world to come. The judgment of God shall overtake him, both here and hereafter. Matthew 12:33”

“12:32 One may stumble over Jesus’ mysterious revelation of himself as Son of Man and be forgiven, but one cannot be forgiven for attributing the work of the Spirit to Satan. The present-day analogy is the outright rejection of the conviction of the Holy Spirit concerning Christ—that is, the ultimate rejection of the Good News by an unbeliever (cp. Heb 6:4-6; 1 Jn 5:16-21).”

“whosoever: Mat 11:19, Mat 13:55; Luk 7:34, Luk 23:34; Joh 7:12, Joh 7:52; Act 3:14, Act 3:15, Act 3:19; Act 26:9-11; Ti1 1:13, Ti1 1:15 but: Joh 7:39; Heb 6:4-6, Heb 10:26-29 it shall not: Job 36:13; Mar 3:29; Luk 16:23-26 Matthew 12:33”