The blasphemy of the Spirit, which is an eternal sin, that is a sin which shall not be forgiven in this world or in the world to come, is a sin committed with the tongue. People commit this sin with their mouths. This fact is evident from the context.
In Matthew 12, Christ laid down the truth that men could obtain forgiveness for speaking a word against the Son, whereas no forgiveness was available for those who "shall speak again the Holy Spirit." He went on to explain and emphasize the significance of the uttered word. In verse 33 He called upon His hearers to acknowledge that a tree's fruit infallibly reveals its nature, "For the tree is known by its fruits." The application is that the Pharisees' speech revealed their true nature. Their speech was to them what the fruit is to the tree. It was a calculated reflection and rejection of that demonstration of the Spirit, which they had observed. Their corrupt speech revealed their corrupt nature. This is further amplified in verse 34: "Ye offspring of vipers, how can ye being evil, speak good things? For out of the abundance of the heart the mouth speaketh." Verse 35, under the figure of treasure and what is brought out of the treasure, presents the relationship between the heart and the speech. The nature of the things brought forth is identical with the treasure. The speech uttered is identical in nature with the treasure from which it is brought forth. Verses 36 and 37 contain our Lord's conclusion. In the Day of Judgment, we will account for every idle word uttered. "For by thy words thou shalt be justified, and by thy words thou shalt be condemned."
Mark's account further brought out the point; "Because they said he hath an unclean spirit." (Mark 3:30) It was what they said that brought forth Christ's scathing denunciation and dreadful warning.
How did these Pharisees speak against, or blaspheme, the Spirit? So far as the record shows, they didn't even mention the Spirit in their speech. Their words attributed to Beelzebub a work of the spirit of God. Their words revealed the corruptness and hardness of their hearts. They expressed their rejection of the Spirit's work. Christ, by the Spirit of God, was doing these signs-He was casting out demons. These signs were for the purpose of confirming that Christ was the son of David, that He was a teacher come from God (John 3:2), and that He was approved of God (Acts 2:22). Certainly, those who were so adamantly opposed to acknowledging what these signs proved, as the Pharisees' words revealed them to be, could never give heed to the messenger and the message the signs were designed to confirm.
A consideration and contrast of the effects of the Spirit's work upon different people will enlighten us as to the nature of the blasphemy against the Spirit. Notice the contrast between the speech of the multitudes and that of the Pharisees. The multitudes observing Christ casting out demons said, "Can this be the son of David?" The Pharisees commenting on the same work of the Spirit of God said, "This man doth not cast out demons but by Beelzebub, the prince of demons." The Pharisees blasphemed against the Spirit, the multitudes did not. Nicodemus revealed the condition of his heart by his speech, "Rabbi, we know that thou art a teacher come from God; for no one can do these signs that thou doest, except God be with him." Here is honest recognition of the Divine design of the Spirit's work, which was proving that Jesus was from God.
The climactic demonstration of the Spirit occurred at Christ's crucifixion and resurrection. At the crucifixion, the veil of the temple was rent from top to bottom; there was an earthquake; rocks were rent; tombs were opened; and darkness temporarily returned. These signs protesting the mad act of these fierce creatures caused the centurion and those with him watching Jesus to say, "Truly this was the Son of God." Note the contrast with the speech of the chief priest and the Pharisees who said, "Sir, we remember that that deceiver said while He yet was alive, after three days, I rise again. Command therefore that the sepulcher be made sure until the third day, lest haply His disciples come and steal Him away, etc."
In the resurrection, God's Spirit declared Jesus to be the Son of God with power (Romans 1:4). What effect did this declaration have on the chief priests? They blasphemed against the Spirit of God, for when their own guards came telling them "All the things that were come to pass," they gave them money saying, "Say ye, His disciples came by night, and stole Him away while we slept." Could anyone conceive of any power--compatible with Divine justice--that could reach and save such characters? They, by their speech, revealed their utter rejection of the proof of the Divine source of the gospel. They, by their blasphemy of the Holy Spirit, manifested their rejection of the Spirit's work. These signs of the Spirit were designed to establish that Jesus is the Christ and thus cause men to believe (John 20:30, 31). Hence, as the gospel is God's power unto salvation to everyone that believes, we see that it cannot save the ones who have gone beyond the possibility of belief. It is impossible for them to believe, impossible for them to be saved; they have committed an eternal sin.
Some who spoke against (blasphemed) the Son were not guilty of an eternal sin. Many who participated in the crucifixion were present on Pentecost to observe another demonstration of the Spirit. Some of this number mocked and in their speech blasphemed the Holy Spirit. "But others mocking said, they are filled with new wine." There were also those of the other class present--those who had spoken against the Son but did not speak against the Spirit by attributing this sign to drunkenness on the part of the apostles. Rather, after hearing the message these signs were designed to confirm, they said, "Brethren what shall we do?" The mockers would be unable to believe what Peter preached when their convictions and attitudes were as cynical as their speech revealed them to be. That their hearts were hardened and corrupt beyond the reach of any appeal is evident from their speech, "For the tree is known by its fruits."
We have seen that a verbal reflection on the work of the Spirit is to blaspheme or speak against the Spirit. The Bible, God's revelation to man, is peculiarly the work of the Spirit. Speaking against this work of the Spirit is revealing that the heart has rejected it, "For out of the abundance of the heart the mouth speaketh." Man can know God only through the Spirit's revelation. Such considerations should make apparent the danger of attributing the Spirit's work to an inferior source. The modernist does this when he accepts no higher authority for Scripture than man, rejects the Bible miracles, or teaches that Jesus was a great and good teacher but not God's Son. Such language manifests a man's reasoning and attitudes. Naturally, it is impossible for such a person to seek forgiveness.
Another thing that we should ponder well is the relation between a man and his word. The force of our Lord's words cannot be softened, nor dare we ignore them. If the fruit is corrupt, then the tree is corrupt. There's no other way to account for the fruit's corruptness. If the person's words are hard and corrupt, his heart is hard and corrupt. Exercise caution and avoid skepticism regarding the Scripture. There is no such thing as healthy skepticism. A skeptical attitude toward Scripture is dangerously unhealthy. The only healthy approach is with a view toward increasing our faith.