Matthew 12:32

And whosoever speaketh a word against the Son of Man, it shall be forgiven him; but whosoever speaketh against the Holy Ghost, it shall not be forgiven him, neither in this world, neither in the world to come.

The Jews were having their day of grace with manifestations of God's mercy such as had never been granted to any nation before. The Spirit was making a most gracious effort to reach their hearts and minds through the Word as preached by Christ and His disciples. But their leaders and many of the common people were deliberately hardening their hearts against the influence of Christ's work and message. As long as the opposition and even the blasphemy would flow mainly from ignorance and be directed chiefly against the person of Christ, there would be opportunity and probability of repentance. Just as soon, however, as there is blaspheming against the Holy Ghost, then all this is changed. For this implies that a person has, indeed, conceded and acknowledged Jesus as the Redeemer of the world, that he has had the conviction of faith, that he was unable to deny the evidence; but in the face of evidence and conviction he deliberately, blasphemously rejects the work of the Holy Ghost for his salvation. The phrase: Neither in this world nor in the world to come, emphatically declares that the peculiar nature of this sin precludes all forgiveness; there is absolutely no hope.