Topic: Matthew 12:22 - 32
No one today can commit the unpardonable sin. According to the Bible, the only action God will not pardon is blasphemy against the Holy Spirit, committed by the Pharisees. The Jewish religious leaders were shown compelling evidence that Jesus was God's Son. But they chose to undermine Him in hopes of maintaining their own power. After witnessing Christ's miracles, the Pharisees blasphemed by claiming His supernatural power was from Satan. In Matthew 12:22-32, Jesus responds to their sin by warning that whoever spoke this way against the Holy Spirit wouldn't be forgiven.
People today don't have the undeniable physical presence of Jesus Christ in the world, so they can't recreate the Pharisees' sinful event. But it's still possible to end up in an unpardonable state. This happens when a person rejects the Holy Spirit's call to salvation and holy living, and then dies in a condition of unbelief.
The stages leading to an unpardonable state are simple. An unbeliever chooses to sin, even though he knows it's wrong. He resists the Holy Spirit's gentle prompts toward conviction and salvation. Over many years, this hardens his heart against God. A time comes when the Holy Spirit makes no impression. Any desire for the Lord has dried up. No sermon or song can move him. His heart is hardened to the gospel.
No sin can separate you from God's love. Only a conscious decision to reject the Lord can result in your spending an eternity apart from Him. Don't wait another minute to receive His offer of salvation.