John Gill Commentary Luke 12:10

"And every one who shall speak a word against the Son of man, it shall be forgiven him: but unto him that blasphemeth against the Holy Spirit it shall not be forgiven." — Luke 12:10 (ASV)

And whosoever shall speak a word against the son of man,
it shall be forgiven him
These words, though introduced by Luke among the sayings of Christ, recorded in Matt. 10 yet were said by Christ, on occasion of the Pharisees, ascribing his works to diabolical influence and assistance, (See Gill on Matthew 12:32)

but unto him that blasphemeth against the Holy Ghost ;
as the Pharisees did, by charging the miracles of Christ with being done by the help of the devil, when they were wrought by the finger of the Spirit:

it shall not be forgiven .
The Ethiopic version adds at the close of this verse, as in Matthew, "neither in this world, nor in that which is to come".