John Calvin 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)

What the words Neither in the present life mean, Mark briefly explains by saying that those who have spoken against the Spirit are exposed to eternal judgment. Every day we ask from God the forgiveness of sins, and every day he reconciles us to Him; and, finally, at death, he takes away all our sins, and declares that he is gracious to us. The fruit of this mercy will appear at the last day. The meaning therefore is: “There is no reason to expect that those who have blasphemed against the Spirit will obtain pardon in this life, or will be acquitted in the last judgment.”

With regard to the inference drawn by the Papists, that the sins of men are forgiven after death, there is no difficulty in refuting their slander. First, they act foolishly in torturing the expression, future life, to mean an intermediate period, while anyone may perceive that it denotes “the last judgment.” But it is also a proof of their dishonesty; for the objection which they sophistically urge is inconsistent with their own doctrine. Who does not know their distinction, that sins are freely pardoned in respect of guilt, but that punishment and satisfaction are demanded? This is an acknowledgment that there is no hope of salvation to anyone whose guilt is not pardoned before death. To the dead, therefore, there remains no forgiveness, except as regards punishment; and surely they will not venture to deny that the subject of this discourse is guilt. Let them now go and light their fire of purgatory with these cold materials, if ice can kindle a flame.¹³³

¹³³ “Voire s’i1 est possible de tant souffler la glace, qu’on la face flamber;” — “that is, if it be possible to blow upon the ice in such a manner as to produce a flame.”;” — “that is, if it be possible to blow upon the ice in such a manner as to produce a flame.”