Albert Barnes Commentary Matthew 12:31-32

"Therefore I say unto you, Every sin and blasphemy shall be forgiven unto men; but the blasphemy against the Spirit shall not be forgiven. And whosoever shall speak a word against the Son of man, it shall be forgiven him; but whosoever shall speak against the Holy Spirit, it shall not be forgiven him, neither in this world, nor in that which is to come." — Matthew 12:31-32 (ASV)

In this passage, and in Mark 3:28-30, Jesus states the awful nature of the sin they had committed. That sin was the sin against the Holy Ghost. It consisted in charging Jesus 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 Ghost—the Spirit by whom 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—could be forgiven.

But this sin was clearly against the Holy One; it was alleging that the highest displays of God's mercy and power were the work of the devil. This, therefore, indicated the highest depravity of mind. The sin of which He speaks is thus clearly stated: it was accusing Him of working miracles by the aid of the devil, thereby dishonoring the Holy Ghost.

All manner of sin—shall be forgiven. This means forgiveness is available only on the condition that people repent and believe. If they continue in this sin, they cannot be forgiven (Mark 16:16; Romans 2:6–9).

Blasphemy. This refers to injurious or evil speaking against God (see the comments on Matthew 9:3).

A word against the Son of man. The Jews were offended at the humble life and appearance of the Saviour. They reproached Him as being a Nazarene—from Nazareth, a place from which no good was expected to come; and as a Galilean, from Galilee, a region from which no prophet arose (John 7:52). Jesus says that reproaches of this kind could be pardoned.

Reflections on His poverty, His humble birth, and the lowliness of His human nature might be forgiven. But for those reproaches that affected His Divine nature—accusing Him of being in league with Satan, denying His divinity, and attributing the power that manifestly implied divinity to the prince of fallen spirits—there could be no pardon.

This sin was very different from what is now often supposed to be the sin against the Holy Ghost. It was a wanton and blasphemous attack on the Divine power and nature of Christ. Such a sin God would not forgive.

Speaketh against the Holy Ghost. This probably refers to the Divine nature of Christ—the power by which He worked His miracles. There is no evidence that it refers to the Third Person of the Trinity. The word “ghost” means spirit, and here it probably signifies the Divine nature or spirit with which the man Jesus was endowed. The meaning of the whole passage may be summarized as follows:

“Anyone who speaks against me as a man of Nazareth,
who speaks contemptuously of my humble birth, and so on,
may be pardoned; but anyone who reproaches my Divine
character, charging it with being in league with Satan,
and blaspheming the power of God manifestly displayed
by me, can never obtain forgiveness.”

Neither in this world, neither in the world to come. This means, as Mark expresses it, hath never forgiveness, but is in danger of eternal damnation (Mark 3:29). This statement clarifies the meaning of the phrase.

It means, then, not the future age or dispensation known among the Jews as “the world to come,” but rather that the guilt will be unpardoned forever. Such is the purpose of God: He will not forgive a sin so direct, presumptuous, and awful.

It cannot be inferred from this that any sins will be forgiven in hell. He simply meant to say that there were no possible circumstances in which the offender could find forgiveness. He certainly did not say that any sin unpardoned in this life would be pardoned in the afterlife.