Matthew Henry 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)

Here is a gracious assurance of the pardon of all sin on gospel terms. Christ in this has set an example for people, to be ready to forgive words spoken against them. But humble and conscientious believers, at times, are tempted to think they have committed the unpardonable sin, while those who have come nearest to it seldom have any fear about it.

We can be sure that those who indeed repent and believe the gospel have not committed this sin, or any other of the same kind. For repentance and faith are the special gifts of God, which he would not bestow on anyone if he were determined never to pardon them. And those who fear they have committed this sin give a good sign that they have not. The trembling, contrite sinner has the witness in himself that this is not his case.