In the context of Matthew the “unpardonable sin” is the hardening of the hearts of the religious leaders and ultimate of the people of Israel, a sin that was predicted in Isaiah 5:1-7. The people of Israel had heard Jesus preach the gospel of the Kingdom. They had seen His miraculous signs. And yet, the nation would reject Him. He came unto His own but His own received Him not (John 1:11).
In Hebrews 10:26-29 we see there is no forgiveness for the “willful sin” of turning away from Christ AFTER receiving the truth. Jesus is the only sacrifice for sins; if you reject Him there is no other sacrifice.
Specifically, this sin is said to be the blasphemy against the Spirit (12:31), or speaking against the Holy Spirit (12:32). In both phrases Jesus used the Greek term. How can mere words be so important as to be unpardonable? The issue is the tree (12:33). And the tree represents the heart (12:34). But what is the one, sure-fire, inescapable way to judge the type and value of a tree? The tree is always known by its fruit (12:34-35). So how did Jesus know of the hardening of the hearts of the Pharisees? He knew by their words, their fruit. What had they said? This fellow does not cast out demons except by Beelzebub, the ruler of demons (12:24).
Remember that Jesus did not accuse them of blaspheming the Spirit here. He warned them. He knew the way they were headed. They were on a road with a destination that would be disastrous. Rejecting Jesus as Lord and Christ is always disastrous. If the leaders, the shepherds of the nation, reject Christ it will be disastrous for both them and the nation that tends to follow their leadership.
On the matter of leadership, Paul addressed this same issue with Timothy. Take heed to yourself and to the doctrine. Continue in them, for in doing this you will save both yourself and those who hear you (1 Tim. 4:16). This is why there is stricter judgment for teachers (James 3:1).
What we learn here is that words are not incidental (12:36-37). We will give account. Our words reveal our hearts, and thus what we say either justifies us or condemns us. That is what Rom. 10:8-10 indicates. It is the word of faith in Christ that will justify us. How we pray that we will each make the tree good, making a good confession of Jesus Christ as Lord! Failure to trust in Jesus leaves one with no sacrifice for sins.
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