See the notes at Matthew 12:32.

Him that blasphemeth - See the sin against the Holy Ghost explained, Matthew 12:32 (note).

And whosoever shall speak a word against the son of man, it shall be forgiven him,.... These words, though introduced by Luke among the sayings of Christ, recorded in Matthew 10 yet were said by Christ, on occasion of the Pharisees, ascribing his works to diabolical influence and assistance; see Gill on Matthew 12:32.

but unto him that blasphemeth against the Holy Ghost; as the Pharisees did, by charging the miracles of Christ with being done by the help of the devil, when they were wrought by the finger of the Spirit:

it shall not be forgiven. The Ethiopic version adds at the close of this verse, as in Matthew, "neither in this world, nor in that which is to come".

A word (λόγον)

Distinguished from blaspheme, which follows. A word against the poor and humble Son of Man might, as Godet observes, have proceeded from a sincerely pious Jew, under the influence of his early education, which taught him to regard Jesus as an enthusiast or even as an impostor. The sin of the Jews was in rejecting and resisting the power of the Spirit of Pentecost. Pardon was offered them there for the sin of crucifying the Lord (see Acts 2:38-40, and compare Acts 3:17-19).

And whosoever shall speak a word against the Son of man, it shall be forgiven him: but unto him that blasphemeth against the Holy Ghost it shall not be forgiven.

12:10 Blasphemeth against the Holy Ghost. See notes on Mt 12:31,32.

12:10 And whosoever - As if he had said, Yet the denying me in some degree, may, upon true repentance, be forgiven; but if it rise so high as that of the blasphemy against the Holy Ghost, it shall never be forgiven, neither is there place for repentance. Mt 12:31; Mr 3:28.

Margin Son of man

See Scofield Note: "Mt 8:20".

10. Son of man . Holy Ghost-(See on [1648]Mt 12:31, 32).

12:1-12 A firm belief of the doctrine of God's universal providence, and the extent of it, would satisfy us when in peril, and encourage us to trust God in the way of duty. Providence takes notice of the meanest creatures, even of the sparrows, and therefore of the smallest interests of the disciples of Christ. Those who confess Christ now, shall be owned by him in the great day, before the angels of God. To deter us from denying Christ, and deserting his truths and ways, we are here assured that those who deny Christ, though they may thus save life itself, and though they may gain a kingdom by it, will be great losers at last; for Christ will not know them, will not own them, nor show them favour. But let no trembling, penitent backslider doubt of obtaining forgiveness. This is far different from the determined enmity that is blasphemy against the Holy Ghost, which shall never be forgiven, because it will never be repented of.