Can the unpardonable sin be committed today? Opinions on this question certainly vary, and scholars seem to be divided in their positions. The evidence, however, seems to point toward the idea that the unpardonable sin of blasphemy cannot be committed today.
Blasphemy against the Holy Spirit is the only unpardonable sin mentioned in the Bible, and it is mentioned in the context of the Pharisees accusing Jesus of being possessed by the Devil. The context indicates that it was a specific sin, and not a series of forgivable sins, or an attitude of persistent unbelief.
First, the circumstances under which this particular sin is described do not prevail today because no one today has the opportunity to witness Jesus performing miracles in person (2 Corinthians 5:16).
Second, there is no other mention of this particular sin in any biblical passage written after the resurrection of Christ. None of the inspired New Testament writers refers to this particular sin in any epistle or in the book of Acts, and none offers warnings to new converts about avoiding the sin post-Pentecost.
After the resurrection, no inspired writer mentions the sin, and no warnings against it were recorded. There is no concrete evidence that it can be committed today. The fact that it is not mentioned after the resurrection suggests that it cannot still be committed. In fact, the indication from passages such as 1 John 1:7, 9 is that “all unrighteousness” that a person could commit today can be forgiven by the blood of Jesus.
Messiah? Christ? or Beelzebub? The Pharisees, religious leaders of Judaism, accused Jesus of casting out demons by the power of Beelzebub (prince of devils). Denying that Jesus was Messiah, the Christ, the Son of David, and aligning him with Satan was the unpardonable sin of blaspheming the Holy Spirit (Mt 12:22-37). Confirmation of the Jews’ utter rejection of Jesus as Messiah was when the Jewish High Priest, Caiaphas, condemned him to death (Jn 11:47-53).