{But the blasphemy against the Spirit} (h(8820)de tou
pneumatos blasph(886d)ia). Objective genitive. This is the
unpardonable sin. In  32  we have kata tou pneumatos tou hagiou
to make it plainer. What is the blasphemy against the Holy
Spirit? These Pharisees had already committed it. They had
attributed the works of the Holy Spirit by whose power Jesus
wrought his miracles ( 12:28 ) to the devil. That sin was without
excuse and would not be forgiven in their age or in the coming
one ( 12:32 ). People often ask if they can commit the
unpardonable sin. Probably some do who ridicule the manifest work
of God's Spirit in men's lives and attribute the Spirit's work to
the devil.