The blasphemy of the Holy Spirit is often associated with the spiritual gifts. Or, with a miracle wrongly attributed to the devil, as in the case of Matthew 12. But this sin covers more than spiritual gifts or miracles. It's really about life and character. Being God's flesh.
In 1 Samuel, we find Eli and his two sons charged with a sin that could never be forgiven. There's only one sin in the bible that can never be forgiven--the blasphemy of the Holy Spirit. And it's a sin only believers can commit. Non-believers can only speak against the Son of Man--and this is forgivable. But only believers can commit blasphemy of the Holy Spirit. In Matthew 12, the bible teachers and Pharisees, not pagans, blasphemed the Spirit of God.
In Samuel, Eli and his sons messed up their lives and testimonies as they "served" God. People saw how they belittled worship and did sexual immorality right at the sacred place. This is a great sin to God. It's pure blasphemy. When believers today do this, they aren't aware that it leads to the blasphemy of the Holy Spirit, if it's not the blasphemy itself.
If you keep on living in sin and still remain active in church, you may be led to or are already guilty of this blasphemy, and there's no forgiveness. Eli scolded his sons about the sin, but nonetheless joined them in their revelry. This belittles worship to God. If a pastor allows people still in sin to be part of the choir or worship team or to preside over a worship or lead in prayer, this belittles God and leads to the blasphemy of the Holy Spirit.
Many church worships today, though looking solemn and serious and "blesses" people, are really nothing but blasphemy of the Holy Spirit. Check yourself--if you remain in even a single sin and continue to "serve" God, you're in danger of blaspheming the Spirit of God, if not already deep in it.
The Pharisees and Law teachers were right there listening to Jesus and seeing His miracles. Yet they weren't able to connect. They didn't understand anything. They didn't get the point--although they were good with the bible. They had titles and degrees. "He who is not with me is against me." In other words, if you cannot connect with Jesus, you're siding with the enemy. Blasphemy of the Spirit is being God's enemy. If you remain in even a single sin and you play church, no matter how serious you look, you might already be a condemned blasphemer.
Relying on Man's Ways
Isaiah 22 talks about the same sin. God condemned Israel for relying on their own ways and achievements and efforts. They prepared the Pool where the reservoir of water was. They prepared their materials and flesh and programs for battle but forgot the One who can make all things possible. God says here that this sin will never be forgiven. Doing God's work in human ways and efforts is blasphemy of the Spirit of God. Not relying on the Spirit 100 percent is being condemned forever. Relying on the Holy Spirit 100 percent is being God's flesh on earth.
Moreover, they were disconnected in that they did the exact opposite of what God wanted them to do. God called them to cry, weep, and travail to accompany genuine repentance. Instead, they had feasts and merriment and celebrations. They weren't able to connect with God. All they had were their traditions and programs and activities.
God wants Us to Weep Sometimes
Church cliche today is to always be happy in the Lord. It's an overused and abused remark. And if you do not agree with it churches will wrongly judge you to be unspiritual. It's good to judge, but we must judge with God's correct and accurate judgment.
Today, if the worship leader tells us that we should always be happy in the Lord, we have to agree. Otherwise, they'd think we are sinning. But the truth is, God wants us sometimes to "put on sackcloth." We have to be led by the Spirit each moment, not led by church cliches. Sometimes, God sees a sin in us we have to weep about and repent from. Sometimes, God wants us to weep with those who weep, and suffer with those who suffer. And we must see all these with the view of what James said about counting it all joy when we experience various trials.
There was a church where I was invited to speak. They were celebrating their anniversary. They had a very, very long worship time. But all I saw was showbiz and ego performance and demonic religiosity--and the need to repent. They celebrated when they were supposed to weep and wail and repent. Thus, when the time for the Word came, there was no cause for celebration--but only God's warning and urgency to REPENT!
The failure to connect leads to unforgivable blasphemy. When churches are led more by the world and human and fleshly prodding--and do nothing but these "church programs" year in and year out--they are deep into the blasphemy of the Spirit. Will they prosper? Many of them will---more than we can imagine. Because Jesus said many will opt for the broad highway to destruction. Very few would opt for the narrow road to LIFE.