Charles Spurgeon Commentary Matthew 12:32

"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 12:32 (ASV)

Why should a word be spoken against Jesus? Yet many words are spoken against Him, and He forgives.

But when it comes to willfully confounding the Holy Spirit with the evil spirit, the offense is rank and heinous, and most hardening to the heart. In no state of the divine economy was it ever possible to extend forgiveness to one who willfully regarded God Himself as in league with the devil.

This is spiritual death, even rottenness and corruption of the most putrid kind. It is no error, but a wicked, willful blasphemy of the Holy Spirit which dares to attribute His works of grace and power to diabolical agency. The one who is guilty of this outrageous crime has sinned himself into a condition in which spiritual feeling is dead and repentance has become morally impossible.