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.