The "unforgivable sin" is identified here as blasphemy against the Holy Spirit. Much debate has taken place about the meaning of this phrase; the most important point, however, is the rest of the verse, which reassures us that all other sins can be forgiven.
http://biblegateway.com/passage/?search=Matthew%2012:31&version=NIV
Topics: Unpardonable Sin, Blasphemy, Unforgivable Sin
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