S – Whoever speaks a word against the Son of Man, it will be forgiven him; but whoever speaks against the Holy Spirit, it will not be forgiven him, either in this age or in the one to come.
Matthew 12:32–33 CSB
O – Commentaries:
The *Old Testament penalty for blaspheming God’s name—reproaching rather than honoring it—was death (Lev 24:10–23). According to later rabbinic law, blasphemy technically involved pronouncing the divine name or perhaps inviting people to follow other gods. According to the more common, less technical usage, it applied to any grievous insult to God’s honor (cf. Num 15:30)
The IVP Bible Background Commentary: New Testament
One may stumble over Jesus’ mysterious revelation of himself as Son of Man and be forgiven, but one cannot be forgiven for attributing the work of the Spirit to Satan. The present-day analogy is the outright rejection of the conviction of the Holy Spirit concerning Christ—that is, the ultimate rejection of the Good News by an unbeliever
New Living Translation Study Bible
Blasphemy against the Holy Spirit has to do with accusing Jesus Christ of being demon-possessed instead of Spirit-filled. This particular type of blasphemy cannot be duplicated today in the same manner as in Jesus’ day. The Pharisees were in a unique moment in history: they had the Law and the Prophets, they had the Holy Spirit stirring their hearts, they had the Son of God Himself standing right in front of them, and they saw with their own eyes the miracles He did. Never before in the history of the world (and never since) had so much divine light been granted to men; if anyone should have recognized Jesus for who He was, it was the Pharisees. Yet they chose defiance. They purposely attributed the work of the Spirit to the devil, even though they knew the truth and had the proof. Jesus declared their willful blindness to be unpardonable. Their blasphemy against the Holy Spirit was their final rejection of God’s grace.
A – Many different facets to look at this. While some say it is “unrepeatable,” the rejection of God’s love for us is constant. Rejection of God’s presence and relationship, leads to eternity in separation for the Father.
R – Heavenly Father, we recognize that you are the one, true God. We stand in awe of your power, mercy and grace. We desire relationship with you. Thank you for your Holy Spirit that helps us in our journey with you.
Just Add Water . Chris Bonham 