“Therefore I tell you, every sin and blasphemy will be forgiven people, but the blasphemy against the Spirit will not be forgiven.” – Matthew 12:31
The complete context of the Unforgivable Sin (the Blasphemy against the Holy Spirit) can only be found in Matthew 12:22-45. Based on this passage, it can be defined as:
THE NATIONAL REJECTION BY ISRAEL OF THE MESSIAHSHIP OF JESUS WHILE HE WAS PHYSICALLY PRESENT ON EARTH ON THE GROUNDS OF BEING DEMON-POSSESSED.
From this basic definition, three things can be noted:
1. This sin is unique to the Jewish generation of Jesus’ day and cannot be applied to later Jewish generations. It was to that particular generation that the Messiah came physically, offering to establish the Messianic Kingdom and Himself as their Messianic King. It was also that specific generation that rejected Him.
2. It was a national sin, not an individual sin. It is not a sin that any person could commit today. The Bible makes it very clear that every sin is forgivable to the individual who will come to God through Messiah’s blood; the nature of the sin is irrelevant. When Jesus died on the cross, He did not die just for some kind of sins and not for others; He died for every type of sin.
3. Although this was a national sin and not an individual sin, this is not a sin that some other nation could commit — Jesus was never physically present with any other nation offering Himself as that nation’s Messiah.
Because this sin was unforgivable, nothing could change the coming judgment. That judgment finally fell upon that particular Jewish generation in A.D. 70, when the Romans invaded the Land and utterly destroyed Jerusalem and the Temple.