In the Gospel according to Mathew Jesus says: “And anyone who says a word against the Son of man will be forgiven; but no one who speaks against the Holy Spirit will be forgiven either in this world and the next” (Matthew 12:32). Is the Spirit greater than the Son? Are they not all of the same being?
Answer: Man can be forgiven if he errs in recognizing Gods dignity in Jesus, which is shrouded by the lowliness of Jesus as Son of Man (8:20). One cannot be forgiven if he closes his eyes and his heart to the obvious works of the Holy Spirit, which Jesus accomplishes. In as far as a person interprets these to come from powers that are hostile to God, and thus places Jesus in opposition to God, he rejects Gods highest calling for him and places himself outside salvation (see Hebrews 6:4-6, 10:26-31).