The unforgivable sin, also known as blasphemy against the Holy Spirit, is described in the Synoptic Gospels—Matthew 12:31–32, Mark 3:28–29, and Luke 12:10—as a sin that will not be forgiven, either in this age or in the age to come.
It is specifically identified as attributing the works of the Holy Spirit to Satan, as seen when the Pharisees, despite witnessing Jesus perform miracles through the power of the Holy Spirit, accused Him of being possessed by Beelzebul, the prince of demons.
This act is considered a deliberate and malicious rejection of divine truth, where a person, fully aware of the Holy Spirit’s work, defiantly denies it out of hardened opposition. Christian theologians generally agree that this sin cannot be committed today in the same way, as Jesus is no longer physically present on earth, and thus the unique historical context of the Pharisees’ rejection no longer applies.
However, some interpret the unforgivable sin today as a persistent, willful rejection of Christ and the Holy Spirit’s conviction, leading to death without faith, which also results in no forgiveness.