Thank you for your question concerning blasphemy of the Holy Spirit. Jesus deals with this subject in Matthew 12 and Mark 3. Matthew 12 does not give us the answer specifically, but Mark does. Jesus performed miracles to prove He is the Son of God (John 20:30-31). No one who witnessed these miracles could deny them. They could attribute them to the power of Satan or the power of God. If they attributed the miracles to God they would have to say Jesus is from God. The Scribes chose to attribute them to Satan, rejecting Christ's deity; therefore, rejecting the only means of forgiveness.

Question #2: Can this sin be committed today?

Since you and I are more than two thousand years removed from the time that Jesus walked the earth and performed these miracles, we will not have the privilege of witnessing them; therefore, we cannot judge as eye witnesses. We must draw our conclusions from the New Testament. The nearest thing to blasphemy of the Spirit today would be to read the New Testament and say, "I believe Jesus performed these miracles, but I believe He did them because He had an unclean spirit." That is exactly what Mark said blasphemy against the Spirit is.

"Whoever blasphemes against the Holy Spirit can never have forgiveness, but is guilty of an eternal sin" --- Because they said, "He has an unclean spirit" (Mark 3:29-30, NRSV).

In Mark 3:28, Jesus said, "All sins shall be forgiven unto the sons of men." All means all: murder, adultery, etc. There is only one exception, attributing the power of the Holy Spirit to Satan.