Jesus said, “Wherefore I say unto you, All manner of sin and blasphemy shall be forgiven unto men: but the blasphemy against the Holy Ghost shall not be forgiven unto men. 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 (age), neither in the world (age) to come.” (Matthew 12:31-32)
Men call this blasphemy of the Holy Spirit, “the unpardonable sin,” but what exactly must one do to be guilty of it? It is simply this, the calling of evil good and good evil. It is the blasphemy of taking the clear teaching of God (the word of the Holy Spirit) and saying that it means the exact opposite of what it says. The clearest example in the 21st century is the ordination of homosexuals to the ministry. The Holy Spirit in His Word clearly says that homosexual acts, like adultery and fornication, are sins. Today ministers and their perverse congregations “rejoice” in their homosexuality. In doing this they call evil good. Likewise they call good evil when they condemn Christians who practice and teach the truths of God’s Word.
So long as a person remains in a mind set that cannot perceive sin, i.e. who calls good evil and evil good, he cannot be reconciled to God. Why? Because, God is light, and in him is no darkness at all. If we say that we have fellowship with him, and walk in darkness, we lie, and do not the truth: But if we walk in the light, as he is in the light, we have fellowship one with another, and the blood of Jesus Christ his Son cleanses us from all sin. If we say that we have no sin, we deceive ourselves, and the truth is not in us. If we confess our sins, he is faithful and just to forgive us our sins, and to cleanse us from all unrighteousness. If we say that we have not sinned, we make him a liar, and his word is not in us. (1 John 1:5-10)