What does the Bible say about blasphemy against the Holy Spirit?

In Luke 12:10, Jesus states that blasphemy against the Holy Spirit shall not be forgiven, distinguishing it from other sins that can be forgiven. This unforgivable sin is characterized by a continuous and deliberate rejection of the Holy Spirit's work in one's life, particularly in denying the necessity of divine power for salvation. The context indicates that such blasphemy was particularly relevant for the Pharisees who attributed Christ's miracles to Satan, thereby rejecting the very source of grace and redemption. Importantly, those who belong to Christ—His elect—will not fall into this sin, as they recognize their need for salvation and humbly accept the work of the Spirit in their lives.