to answer snipe's question:
Blasphemy against the Holy Spirit, then, is not to be explained in terms of some difference in being or eternal status between the Son and the Holy Spirit so that curse words involving Jesus’ name are forgivable, but not expletives involving the Spirit. Rather, it refers to the historical framework of Jesus’ work in his own generation. The rejection of Jesus, as serious as that is, does not bring immediate condemnation. Forgiveness is still available. But after rejecting the second witness of the Spirit after Pentecost, time runs out for that generation of Israel. There is no forgiveness for blasphemy against the Spirit-the rejection of the second witness. The blasphemy against the Holy Spirit here is the rejection of the Spirit-taught witnesses who confess the Son of Man before men. Bear in mind that in the Bible, a prosecution requires no less than two witness (Deut 19.15; Matt 18.16; John 8.17; 2 Cor 13.1; 1 Tim 5.19; Heb 10.28 ).
"Wherefore I say unto you, All manner of sin and blasphemy shall be forgiven unto men: but the blasphemy against the Holy Ghost shall not be forgiven unto men. And whosoever speaketh a word against the Son of man, it shall be forgiven him: but whosoever speaketh against the Holy Ghost, it shall not be forgiven him, neither in this world, neither in the world to come." -- Matthew 12:31-32
Jesus’ warning against blasphemy against the Holy Spirit means we should repent the first time.
“A man who hardens his neck after much reproof will suddenly be broken and there is no remedy” (Proverbs 29:1).