"Wherefore I say unto you, All manner of sin and blasphemy shall be forgiven men: but the blasphemy against the Holy Spirit shall not be forgiven men. If you speak a word against the Son of man, it shall be forgiven: but whosoever speaks against the Holy Spirit, it will not be forgiven him, neither in this world, neither in the world to come." ( vv. 31-32 ).
Basically, the unpardonable sin is the refusal to adhere to the work of the Spirit in your life. The work of the Holy Spirit is to convict men of their sin, by revealing to man the answer for his sin, Jesus Christ. God has made only one provision for our forgiveness, one provision for the putting away of our sin, and that provision is in and through His Son. The Spirit of God then comes to bear witness of this fact to us. If one continually refuses that work of the Holy Spirit in their heart, there is no forgiveness.
The Truth: “There is no other name (Jesus Christ) given among men, whereby we must be saved." ( Acts 4:12 ).