The unpardonable sin is the decision of unbelief or rejection of Jesus Christ as personal Savior. The unpardonable sin is not adultery, suicide, using profanity, or any willful sin. Nor is it constant repetition of any sin resulting in the Sin Unto Death. It is not calling your brother a fool, falling away, etc. These are the most common erroneous concepts of the unpardonable sin.
In Matthew 12:31 and Mark 3:28-29, the unpardonable sin of rejection of the work of Jesus Christ is called “blasphemy against the Spirit.”
“"Therefore I say to you, any sin and blasphemy shall be forgiven people, but blasphemy against the Spirit shall not be forgiven.” (Matthew 12:31, NASB)
“"Truly I say to you, all sins shall be forgiven the sons of men, and whatever blasphemies they utter; but whoever blasphemes against the Holy Spirit never has forgiveness, but is guilty of an eternal sin"—” (Mark 3:28-29, NASB)
The unpardonable sin was not poured out on Christ on the Cross and therefore was not judged. All sins are pardonable except rejection of Jesus Christ as Savior. 1 Peter 2:24; 2 Cor. 5:21.
“and He Himself bore our sins in His body on the cross, so that we might die to sin and live to righteousness; for by His wounds you were healed.” (1 Peter 2:24, NASB)
“He made Him who knew no sin to be sin on our behalf, so that we might become the righteousness of God in Him.” (2 Corinthians 5:21, NASB)
The unpardonable sin is a decision made by an unbeliever. It is impossible for the believer to commit the unpardonable sin. Isaiah 1:18; Isaiah 44:22; 1 John 1:7; Psalms 103:12.
“"Come now, and let us reason together," Says the LORD, "Though your sins are as scarlet, They will be as white as snow; Though they are red like crimson, They will be like wool.” (Isaiah 1:18, NASB)
“"I have wiped out your transgressions like a thick cloud And your sins like a heavy mist. Return to Me, for I have redeemed you."” (Isaiah 44:22, NASB)
“but if we walk in the Light as He Himself is in the Light, we have fellowship with one another, and the blood of Jesus His Son cleanses us from all sin.” (1 John 1:7, NASB)
“As far as the east is from the west, So far has He removed our transgressions from us.” (Psalms 103:12, NASB)
The unpardonable sin is not a single sin or act. It is not progressive. It is not repetitious except in its expression. If you reject the Gospel, when you hear it again you may continue to reject. It is unpardonable. There is nothing in the plan of God which provides forgiveness for it. Acts 4:12.
“"And there is salvation in no one else; for there is no other name under heaven that has been given among men by which we must be saved."” (Acts 4:12, NASB)
When this act of unbelief is operational, it is always condemned. John 3:18.
“"He who believes in Him is not judged; he who does not believe has been judged already, because he has not believed in the name of the only begotten Son of God.” (John 3:18, NASB)
The alternative to this unpardonable act is to believe in Jesus Christ and be saved. However, if rejection persists to the point of physical death, then the unbeliever’s eternal future is locked-in. See category on the Great White Throne Judgment.