ESUS NEVER said there was an, “unforgiveable,” sin;  He told us there is a sin which would be, “unforgiven:”

While stating repeatedly that all sins could be forgiven Jesus did instruct us on one single sin (Paul later elaborated on it) that would not be: that of blaspheming the Holy Ghost.

Blaspheming the Holy Ghost

22 Then was brought unto him one possessed with a devil, blind, and dumb: and he healed him, insomuch that the blind and dumb both spake and saw.

23 And all the people were amazed, and said, Is not this the son of David?

24 But when the Pharisees heard it, they said, This fellow doth not cast out devils, but by Beelzebub the prince of the devils.

25 And Jesus knew their thoughts, and said unto them, Every kingdom divided against itself is brought to desolation; and every city or house divided against itself shall not stand:

26 And if Satan cast out Satan, he is divided against himself; how shall then his kingdom stand?

27 And if I by Beelzebub cast out devils, by whom do your children cast them out? therefore they shall be your judges.

28 But if I cast out devils by the Spirit of God, then the kingdom of God is come unto you.

29 Or else how can one enter into a strong man's house, and spoil his goods, except he first bind the strong man? and then he will spoil his house.

30 He that is not with me is against me; and he that gathereth not with me scattereth abroad.

31 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.

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.

33 Either make the tree good, and his fruit good; or else make the tree corrupt, and his fruit corrupt: for the tree is known by his fruit.

34 O generation of vipers, how can ye, being evil, speak good things? for out of the abundance of the heart the mouth speaketh.

35 A good man out of the good treasure of the heart bringeth forth good things: and an evil man out of the evil treasure bringeth forth evil things.

36 But I say unto you, That every idle word that men shall speak, they shall give account thereof in the day of judgment.

37 For by thy words thou shalt be justified, and by thy words thou shalt be condemned.

Matt. 12:22-37

Jesus didn’t say that such a sin could not be forgiven, but would not.  This is not a matter of God’s ability; it’s a matter of man’s will.

A Conscious Decision of Man

18 For the wrath of God is revealed from heaven against all ungodliness and unrighteousness of men, who hold the truth in unrighteousness;

19 Because that which may be known of God is manifest in them; for God hath shewed it unto them.

20 For the invisible things of Him from the creation of the world are clearly seen, being understood by the things that are made, even his eternal power and Godhead; so that they are without excuse

21 Because that, when they knew God, they glorified him not as God, neither were thankful; but became vain in their imaginations, and their foolish heart was darkened.

22 Professing themselves to be wise, they became fools,

23 And changed the glory of the uncorruptible God into an image made like to corruptible man, and to birds, and fourfooted beasts, and creeping things.

24 Wherefore God also gave them up to uncleanness through the lusts of their own hearts, to dishonour their own bodies between themselves:

25 Who changed the truth of God into a lie, and worshipped and served the creature more than the Creator, who is blessed for ever. Amen.

26 For this cause God gave them up unto vile affections: for even their women did change the natural use into that which is against nature:

27 And likewise also the men, leaving the natural use of the woman, burned in their lust one toward another; men with men working that which is unseemly, and receiving in themselves that recompence of their error which was meet.

28 And even as they did not like to retain God in their knowledge, God gave them over to a reprobate mind, to do those things which are not convenient;

29 Being filled with all unrighteousness, fornication, wickedness, covetousness, maliciousness; full of envy, murder, debate, deceit, malignity; whisperers,

30 Backbiters, haters of God, despiteful, proud, boasters, inventors of evil things, disobedient to parents,

31 Without understanding, covenantbreakers, without natural affection, implacable, unmerciful:

32 Who knowing the judgment of God, that they which commit such things are worthy of death, not only do the same, but have pleasure in them that do them.

Rom. 1:18-32

26 For if we sin wilfully after that we have received the knowledge of the truth, there remaineth no more sacrifice for sins,

27 But a certain fearful looking for of judgment and fiery indignation, which shall devour the adversaries.

28 He that despised Moses' law died without mercy under two or three witnesses:

29 Of how much sorer punishment, suppose ye, shall he be thought worthy, who hath trodden under foot the Son of God, and hath counted the blood of the covenant, wherewith he was sanctified, an unholy thing, and hath done despite unto the Spirit of grace?

Heb. 10:26-29

In other words, the unforgiven sin is the sin of knowingly ascribing to satan the works of God – recognizing the works of God, knowing that they are His works, yet claiming that they are the works of satan.  Such an act displays the person’s hard heart against God, and his willingness to turn their back on God despite knowing His power and love.  At such a point, God, “gives them up:”

God Gives Them Up Due to Their Utter Depravity

7 And be not ye like your fathers, and like your brethren, which trespassed against the LORD God of their fathers, who therefore gave them up to desolation, as ye see.

8 Now be ye not stiffnecked, as your fathers were, but yield yourselves unto the LORD, and enter into his sanctuary, which he hath sanctified for ever: and serve the LORD your God, that the fierceness of his wrath may turn away from you.

9 For if ye turn again unto the LORD, your brethren and your children shall find compassion before them that lead them captive, so that they shall come again into this land: for the LORD your God is gracious and merciful, and will not turn away his face from you, if ye return unto him.

II Chron. 30:7-9

9 There shall no strange god be in thee; neither shalt thou worship any strange god.

10 I Am the LORD thy God, which brought thee out of the land of Egypt: open thy mouth wide, and I will fill it.

11 But my people would not hearken to My voice; and Israel would none of Me.

12 So I gave them up unto their own hearts' lust: and they walked in their own counsels.

13 Oh that my people had hearkened unto me, and Israel had walked in my ways!

Psalm 81:9-13

In each case that God mentions His doing such, He simultaneously mentions the utter depravity of the hearts of the people thus affected, and their commitment to their actions despite what they know to be the truth.  This is not an arbitrary, unilateral decision by God; this is a conscious, committed decision by the person involved.  God merely rubber-stamps it; this is why it’s an, “unforgiven,” not, “unforgivable,” sin.  

Such people will not desire forgiveness!  And, at such a moment as this becomes obvious to God, He will cease to continue working to get them to repent!

3 And the LORD said, My spirit shall not always strive with man, for that he also is flesh: yet his days shall be an hundred and twenty years.

5 And GOD saw that the wickedness of man was great in the earth, and that every imagination of the thoughts of his heart was only evil continually.

6 And it repented the LORD that He had made man on the earth, and it grieved Him at His heart.

Gen. 6:3,5-6

At such a point, God, “gives them up,” to the sin they insist on committing, to the rejection of Him they have consciously committed, and to the inevitable consequences of that.

Summation

In conclusion, we see a number of factors that make up this kind of sin:

i)            The ascribing of a satanic source to an act the person knows was performed by God;

ii)            A conscious decision to continue in sin after coming to a knowledge of the truth (Jesus);

iii)            Utter depravity of the heart    

  Therefore, as a result of the person’s decision ...

iv)            God gives in to their decision and quits trying to save them.

In other words, if you have committed this sin you will not want to receive God’s forgiveness, grace, and salvation.  You will not regret the fact that you have committed this sin; you’ll be happy you’re in this situation.  This sin is less the conscious act of ascribing satanic origin to God’s work than it is the total depravity of the heart that caused it!  (Doesn’t this sound exactly like God!  He’s less concerned about what we do or say than He is about our heart… and making it right before Him – correct words and deeds will follow the heart!)

22 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.

33 Either make the tree good, and his fruit good; or else make the tree corrupt, and his fruit corrupt: for the tree is known by his fruit.

34 O generation of vipers, how can ye, being evil, speak good things? for out of the abundance of the heart the mouth speaketh.

35 A good man out of the good treasure of the heart bringeth forth good things: and an evil man out of the evil treasure bringeth forth evil things.

36 But I say unto you, That every idle word that men shall speak, they shall give account thereof in the day of judgment.

37 For by thy words thou shalt be justified, and by thy words thou shalt be condemned.

Matt. 12:22-37

So… if you’re concerned: be happy!  Your concern is proof you’ve not committed the sin!