Speaketh against the Holy Spirit Matt 12:32

‎That the offence should be unpardonable was, in the circumstances, just. It was both against reason, and against the evidence of their senses. It was therefore on a par with the “presumptuous sin” for which there was no forgiveness under the law (Num. xv. 30). The spirit in both cases was the same—a spirit of wilful, wanton, presumptuous rebellion against the light—a spirit which in any case makes the difference between that “sin unto death,” and that sin which is not unto death of which John speaks (1 Jno. v. 16).
Roberts, R. (1997). Nazareth Revisted