Why blasphemy against the Holy Spirit is unforgivable sin?

Why blasphemy against the Holy Spirit is unforgivable sin?
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Why blasphemy against the Holy Spirit is unforgivable sin?
In Matthew 12: 31 we read, 31 Therefore I say unto you, all manner of sin and blasphemy shall be forgiven unto men, but the blasphemy against the Holy Ghost shall not be forgiven unto men.

Why all sins including blasphemy can be forgiven but not the blasphemy against the Holy Spirit?

someone blasphemy against the Holy Spirit, he or she already in sinful life, who can forgive?
Therefore God gave them over in the sinful desires…Romans 1:24

hi @yevillanueva!! this is a nice and hard question to be honest. i ask our senior pastor about this too. He let me read the Matthew 12 before answering my question. But you can read it later once you read his answer here. (will paste here his answer)

"First, let’s understand the Blasphemy of the Holy Spirit in it’s context.
When Jesus Christ casted out demons, it was through the power of the Holy Spirit. But in verse 24, the Pharisees said,
“It is only by Beelzebul, the prince of demons, that this fellow drives out demons.”
Matthew 12:24 NIV

The Blasphemy of the Holy Spirit here is "when the Pharisees ascribed to satan the work of the Holy Spirit."
In their unbelief, they have denied the Holy Spirit.
**Jesus, therefore, warned them that this sin is unpardonable or unforgivable. **
Why unforgivable? Not quite clearly explained by Jesus but he just declared it. So we can’t question that."

as my understanding the Pharisees didn’t acknowledge the works of the Holy Spirit instead Satan.

i hope our pastor’s answer can help you. God bless.

Thank you for your reply. It is very helpful. Now to think of it, if Jesus Himself showed a person a miracle and that person still denied it, it shows that that person is too arrogant to believe. And without belief, there is no forgiveness of sins.