First, look at the text where Jesus was speaking about blasphemy. To get the context of the passage you need to know what He was talking about before He mentioned the unforgiveable sin.
Mark Chapter 3
1Another time Jesus went into the synagogue, and a man with a shriveled hand was there. 2Some of them were looking for a reason to accuse Jesus, so they watched him closely to see if he would heal him on the Sabbath. 3Jesus said to the man with the shriveled hand, "Stand up in front of everyone."
4Then Jesus asked them, "Which is lawful on the Sabbath: to do good or to do evil, to save life or to kill?" But they remained silent.
5He looked around at them in anger and, deeply distressed at their stubborn hearts, said to the man, "Stretch out your hand." He stretched it out, and his hand was completely restored. 6Then the Pharisees went out and began to plot with the Herodians how they might kill Jesus.
7Jesus withdrew with his disciples to the lake, and a large crowd followed from Galilee. 8When they heard all he was doing, many people came to him from Judea, Jerusalem, Idumea, and the regions across the Jordan and around Tyre and Sidon. 9Because of the crowd he told his disciples to have a small boat ready for him, to keep the people from crowding him.... 11Whenever the evil spirits (who inhabited the bodies of some of the people) saw Jesus, they fell down before Him and cried out, "You are the Son of God." 12But he gave them strict orders not to tell who he was.
13Jesus went up on a mountainside and.... 14He appointed twelve—designating them apostles.... 20 Then Jesus entered a house, and again a crowd gathered, so that he and his disciples were not even able to eat. 21When his family heard about this, they went to take charge of him, for they said, "He is out of his mind."
22 And the teachers of the law who came down from Jerusalem said, "He is possessed by Beelzebub! By the prince of demons he is driving out demons."
23 So Jesus called them and spoke to them in parables: "How can Satan drive out Satan? 24If a kingdom is divided against itself, that kingdom cannot stand. 25If a house is divided against itself, that house cannot stand. 26And if Satan opposes himself and is divided, he cannot stand; his end has come. 27In fact, no one can enter a strong man's house and carry off his possessions unless he first ties up the strong man. Then he can rob his house. 28I tell you the truth, all the sins and blasphemies of men will be forgiven them. 29But whoever blasphemes against the Holy Spirit will never be forgiven; he is guilty of an eternal sin."
30 He said this because they were saying, "He [Jesus] has an evil spirit."
These leaders had been following and closely watching Jesus since He began his ministry. They knew of Him, what the people said about Him, and they themselves have seen and heard in His presence as well. So, here, Jesus was teaching those who listened and the religious leaders that if they had the full knowledge of Jesus Christ...meaning, they truely understood who Jesus really was, that all Jesus said about Himself, and that God revealed about Jesus, His eternality, that He is God, that He is the Savior the promised Messiah, that He is the Judge, as well as the Creator of all, including those whom He spoke to, that He is the author of the Scriptures, and the one who taught about God because He is God, etc, and that they fully knew what it meant to reject Him, choosing in stead the horrors of Hell, if they fully comprehended all this information... and what it meant to obey His commands, through the Gospel, and yet after all this information, (if the had the full knowledge, and understanding) that they would, with full knowledge, decide to believe that Jesus was a Demon then they are guilty of the sin of blasphemy against the Holy Spirit. The Spirit is the one who brings the understanding of the truth to humans, and for them to, with a full knowledge...reject the truth that they know, they damn themselves to Hell with no chance of forgiveness.
Now, it's impossible to have a fully complete knowledge of the truth of Jesus Christ, and to reject Him by calling Him Satan. There is no way anyone (because they'd be in their right mind) could, with the full truth, blaspheme the Holy Spirit as to commit the one sin that will never be forgiven. It's impossible. Meditate on that for a while. And remember to share that with people who think they may have committed that sin. You can also share that with the atheists and Christ haters who have taken the "BlasphemyChallenge" in recent years. God is laughing at them, because they do not have the "full knowledge" of the truth. If they did, as I said, they would NEVER commit the sin, because they wouldnt be able to. They'd embrace Christ and be in such awe over Him and what they knew...they'd repent and trust in Christ on the spot, immediately.
What is the unforgivable sin? >> Rejecting Christ. If you die without Jesus, you die unforgiven.
Whatever decision you make today, is a decision. Choosing not to repent and turn to Jesus, is a decision. Deciding to delay it, for whatever reason, is still a decision. However if you die tonight... it is too late. This is why God says Today is the day of salvation"... because tomorrow isnt guaranteed. 160k people die every day. Get this eternal matter settled today. Today might be your last day, so get right with God, right now.
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