I Copied this from another post to better explain this:So the question becomes what is so special about this case of blasphemy that it becomes The Unforgivable Sin.It is called blasphemy against the Holy Spirit.."But he who disowns me before men will be disowned before the angels of God. And everyone who speaks a word against the Son of Man will be forgiven, but anyone who blasphemes against the Holy Spirit will not be forgiven."' Luke 12:8-10 NIVNext question What is happening at the time?You are being brought up before the synagog of Satan What does it say will happen? Do not premeditate what you will say.Why? because Gods Holy spirit will talk thru you.would this be the Holy Spirit that it is Unforgivable to commit Blasphemy against?Now think about this scene for a minute you have been brought up before the synagog of Satan,Why because he(Satan) wants everyone to believe he is God if you have been brought up before him its because you know he is Not god.Now Gods Holy Spirit descends on you to speak thru you,what a glorious thing that will be.at this time you are also granted wisdom and knowledge.now imagine at that time you with the wisdom and knowledge and Gods Holy Spirit having come upon you (just as the aspotles in Acts)You of your own free will decide to deny God and follow Satan.This is what would cause this particular act of Blasphemy to be different than any other time because you had been granted KNOWLEDGE,WISDOM,and the HOLY SPIRT itself desending upon you and still denied God THIS WOULD MAKE IT AN UNFORGIVABLE SIN.I doubt it will ever be committed but God has fore warned us of all things so we are warned.THE UNFORGIVABLE SIN IS A CERTAIN QUALFIED BLASPHMEY OF THE HOLY SPIRTIT CAN ONLY BE COMMITED ONE TIMEIT CAN ONLY BE COMITTED BY THOSE CHOSEN BY GOD THAT HE CHOOSES TO TALK THROUGH AND GRANT WISDOM AND KNOWLEDGE TO