Mat 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.

Blasphemy of the Holy Spirit. This sin is unforgivable. What is blasphemy? Here is the English definition:

1 a : the act of insulting or showing contempt or lack of reverence for God b : the act of claiming the attributes of deity
2 : irreverence toward something considered sacred or inviolable

1) slander, detraction, speech injurious, to another's good name
2) impious and reproachful speech injurious to divine majesty
3) action verb: speaking evil, slanderous, reproachful, railing, abusive
Blasphemy is also claiming equality with God (See Mark 14:62-64).

Heb 6:4-6 (KJV) For it is impossible for those who were once enlightened, and have tasted of the heavenly gift, and were made partakers of the Holy Ghost, (5) And have tasted the good word of God, and the powers of the world to come, (6) If they shall fall away, to renew them again unto repentance; seeing they crucify to themselves the Son of God afresh, and put him to an open shame.

Heb 6:4-6 (NLT) For it is impossible to bring back to repentance those who were once enlightened-those who have experienced the good things of heaven and shared in the Holy Spirit, (5) who have tasted the goodness of the word of God and the power of the age to come- (6) and who then turn away from God. It is impossible to bring such people back to repentance; by rejecting the Son of God, they themselves are nailing Him to the cross once again and holding Him up to public shame.

Hebrews 10:26-29 (KJV) For if we sin wilfully after that we have received the knowledge of the truth, there remaineth no more sacrifice for sins, {27} But a certain fearful looking for of judgment and fiery indignation, which shall devour the adversaries. {28} He that despised Moses' law died without mercy under two or three witnesses: {29} Of how much sorer punishment, suppose ye, shall he be thought worthy, who hath trodden under foot the Son of God, and hath counted the blood of the covenant, wherewith he was sanctified, an unholy thing, and hath done despite unto the Spirit of grace?

Heb 10:26-29 (NLT) Dear friends, if we deliberately continue sinning after we have received knowledge of the truth, there is no longer any sacrifice that will cover these sins. (27) There is only the terrible expectation of God's judgment and the raging fire that will consume His enemies. (28) For anyone who refused to obey the law of Moses was put to death without mercy on the testimony of two or three witnesses. (29) Just think how much worse the punishment will be for those who have trampled on the Son of God, and have treated the blood of the covenant, which made us holy, as if it were common and unholy, and have insulted and disdained the Holy Spirit who brings God's mercy to us.

The writer of Hebrews is not telling us that this has ever happened. He is telling us that if it were possible to reject your salvation, there would be no way to reclaim it because it would be crucifying Jesus afresh, putting Him to open shame, which is blaspheming Him. The writer is not teaching that we can lose our salvation. Far from it for if the grace of God gave salvation to me, can my works take it away? No, God gave it and only He could take it away. But we know He won't:

Romans 8:38-39 For I am persuaded, that neither death, nor life, nor angels, nor principalities, nor powers, nor things present, nor things to come, {39} Nor height, nor depth, nor any other creature, shall be able to separate us from the love of God, which is in Christ Jesus our Lord.In contrast, if we receive the truth and reject it and remain in sin it is insulting the Holy Spirit. If we hear the truth about the blood [of Jesus] of the covenant and reject it as untrue or of the Devil (an unholy thing), we have tread upon Jesus, grinding Him into the dirt, insulting the Holy Spirit.

In contrast, if we receive the truth and reject it and remain in sin it is insulting the Holy Spirit. If we hear the truth about the blood [of Jesus] of the covenant and reject it as untrue or of the Devil (an unholy thing), we have tread upon Jesus, grinding Him into the dirt, insulting the Holy Spirit.

What is insulting the Holy Spirit?

It is the same as blaspheming the Holy Spirit. It results in death and it is unforgivable. Different translations use different English words to convey the KJV phrase, "done despite." Here are some examples: insulted the Holy Spirit, outraged the Holy Spirit, insulted and outraged the Holy Spirit, and despite the Holy Spirit.

Blasphemy of the Holy Spirit is rejecting His offer of salvation to believe in the Lord Jesus Christ as one's Savior. If a person rejects Jesus Christ as Savior when the Holy Spirit opens his eyes to his need of a Savior, then that person cannot be forgiven his sins. In order to be forgiven one's sins, one must believe in Jesus Christ as his Lord and Savior. Thus, rejecting Christ is the unforgivable sin. Since it is the Spirit that shows us our need of Christ, then we blaspheme or insult the Holy Spirit by refusing His offer of salvation and rejecting Christ.

If you do not believe on the Lord Jesus Christ as your Savior, you cannot be saved; you cannot have your sins forgiven. This is, thus, unforgiveable. It is blasphemy of the Holy Spirit and it is unforgiveable.

By rejecting Jesus as your Savior, you are blaspheming the Holy Spirit and that is a sin unto death.

שאלו שלום ירושלים
—Psalm 122:6(a) (Pray for the peace of Jerusalem) *

Thy word is a lamp unto my feet, and a light unto my path." Psalm 119:105
"The words of the LORD are pure words: as silver tried in a furnace of earth, purified seven times. Thou shalt keep them, O LORD, thou shalt preserve them from this generation for ever." Psalm 12:6-7