INTRODUCTION
 A. Have I committed THE unpardonable sin?  NO!
 B. Could I commit an unpardonable sin?  YES!

BODY
 A. The historical interpretation of the unpardonable sin
  1. The setting
   a. The broad context
    1) Preparation of the King (Mt 1:1-4:11)
    2) Enunciation of the King's principles (4:12-7:29)
    3) Demonstration of the King's power (8:1-11:1)
    4) revelation of the King's new program (11:2-13:53)
   b. The immediate context
    1) The announcement of the rejection (11:2-30)
     a) Repudiation of the Herald and King (11:2-19)
     b) Retribution to come (11:20-24)
     c) Response to rejection (11:25-30
    2) Development of opposition (12:1-30)

   Note the dual response of fame and flame in chapters 8-12. By
   the way of fame, His popularity grows from that of a man who
   is marveled at by the multitudes to that of one who receives
   respect of the multitudes as Messiah. On the other hand, the
   flame grows from the charge of blasphemy in 9:3 to the
   gathering of a council to destroy Him in 12:14, after which
   they charge Him with Satanic partnership.

  2. The character of the sin
   a. It is against the Holy Spirit (Why is the sin against the
      Holy Spirit greater than against the Son of Man?)
    1) The term "Son of Man" is a clue. It looks at Him in
       His life on earth. Compare Phillipians 2. Our Lord has
       surrendered the insignia of His majesty; thus, it was
       possible for misconceptions to arise. Sin against Him
       in such circumstances is not blameless, but it was
       pardonable. Compare the statement of Christ on the cross,
       "Father, forgive them, for they know not what they do."
    2) But when the Holy Spirit testified to a man's heart
       that this is of God and the man resists, then he
       resists the testimony of the Holy Spirit, in addition
       to the witness of the Son of Man Himself. In other
       words, he rejects with his eyes wide open. he is not
       rejecting in ignorance, but is guilty of willful
       rejection. Compare John 16 and the convicting ministry
       of the Holy Spirit.
   b. It charges Christ with the use of Satanic power
   c. It involves the personal presence of the Lord and of Israel
   d. It is deliberate, final rejection of the King's Person
      This is why it is unpardonable. It is like Israel saying
      to the credentials of heaven, "These are not the
      credentials of heaven, but the credentials of hell."

B. The present application of the unpardonable sin

  1. Never does our Lord of the New Testament speak of the unpardonable 
     sin today
    a. Cannot be committed today
    b. The presence of Christ and Israel was necessary
  2. An unpardonable sin can be committed today
    a. It is the final and willful rejection of Jesus Christ as
       attested to our hearts by the Holy Spirit
    b. Thus, we may still have the same attitude that those
       guilty of the unpardonable sin had
  3. This should distinguish from the Sin Unto Death
    a. The unpardonable sin relates only to the unsaved and only
       to the specific sin of willful rejection to the inner
       testimony of the work of the Holy Spirit
    b. The sin unto death relates to the saved and it is not a
       specific sin but rather an act which climaxes a progression
       of sinful actions which lead to the physical death -- not
       spiritual death -- of the Christian. Compare 1Cor 11:30 and
       1Jn 5:16-17

CONCLUSION

  Is it possible for a man to reach that place where there is no hope?

  A. Surely -- you can finally impaire the natural facility for
  receiving. Compare Herod (Lk 23:6). Our Lord never spoke to Herod
  after he had made his decision. Compare also Pharaoh.

  B. We don't know when a person may commit this final rejection. Two
  things should be emphasized. First, one dare not trifle with God.
  There is a line that is crossed when the call of the Spirit is lost.
  Second, if one is concerned about his personal salvation, it is quite
  obvious that he has not crossed over that line; thus, there is no
  reason for a person to despair, thinking he cannot come to Christ
  because of previous rejection. The Lord's invitation is still open,
  "Behold, I stand at the door, I will come in to him, and wil sup with
  him, and he with me" (Rev 3:20). Again, "Come unto me, all ye that
  labour and are heavy laden, and I will give you rest" (Mt 11:28).

From The S.O.N. BBS, WI