Charles Spurgeon Commentary Matthew 12:31

"Therefore I say unto you, Every sin and blasphemy shall be forgiven unto men; but the blasphemy against the Spirit shall not be forgiven." — Matthew 12:31 (ASV)

Here is a solemn warning for these slanderous Pharisees. The sin of reviling the Spirit of God and imputing His work to Beelzebub is a very great one, and in fact, so hardens the heart that those who are guilty of it never repent and consequently are never forgiven. Our Lord let His opponents see where they were drifting. They were on the verge of a sin for which no pardon would be possible. We must be very tender in our conduct towards “the Holy Ghost,” for His honor has a special guard set around it by such a solemn text as this.