Matthew Study 12:32

"... but whoever speaks against the Holy Spirit, it will not be forgiven him..."

When a person becomes a Temple of the God's Breath he is forever that Temple. And, one day, the Temples will unite and he shall forever be with the Lord. Our words testify as to the Hope that reside within us.

When a person remains veiled to the Persistent Presence of God, and seeks not to embrace the Embracer in Christ Jesus, he will not have access to the Greater Life in God when he dies. And his words will echo that sense of eschatological hopelessness. It will be evident in everything he does.

The "veiling of the Persistent Presence" or, as the Church Fathers describe it, "the closing of ones eyes", isn't a one shot deal. For we all close our eyes to the Lord many times a day, do we not? It is more a prophetic disposition of any given Eternity, heaven  or hell. What Jesus is highlighting here is the division between sheep and goats, the righteous and unrighteous - those who know the Lord and those who do not.

A person who knows the Lord has entered into that relationship as a result of the Spirit's Call and Revelation. Having entered into that sacred relationship he or she has become free of the sin of blasphemy of the Spirit (or one wouldn't be dancing in the Courts of the King in the first place!).

When you entered the Outer Courts, you left that sin behind.

Conversely, a person who seeks to enter Glory outside the Grace given at the Cross has denied the Work of the Spirit and, therefore, cannot be forgiven - for that person has not given into the revelatory work of the Spirit in his heart; that work being the gifting of Grace and Forgiveness in Jesus. So, in the negative sense of the word, he has blasphemed the Spirit.  That's why people who blaspheme the Holy Spirit cannot be forgiven. They exist outside the forgiveness of Christ which is revealed by the Holy Spirit.

Many sincere Followers pick apart their every thought and word, fearing they have committed the unforgivable sin. But the fact they are believers automatically disqualifies them from blaspheming the Holy Spirit. They shouldn't even entertain the idea. They should, however, seek to work out their salvation in fear and trembling, knowing that the Lord Almighty is a Power to be reckoned with. If the fear of having committed the unforgivable sin acts as a motivator for ones personal purity, so be it. But let not the believer be accused (from within or without) of having committed this sin.

Believers can't do that.