Since Jesus said blasphemy against the Holy Spirit will not be forgiven, some conclude this means the Holy Spirit must be a person. But this wrong conclusion comes about from a lack of understanding of what blasphemy against the Holy Spirit is.
In Matthew 12:22-32 we find Jesus casting out a demon. The Pharisees claimed He did it by the power of the devil. But Jesus being FULLY MAN said He did it by the SPIRIT OF GOD.
He then informs them that they can speak against the SON OF MAN and be forgiven, but blasphemy against the Holy Spirit will not be forgiven. Why?
Because verse 28 says Jesus did this by the power of the SPIRIT OF GOD. Remember that Jesus was the Word made flesh and was fully man. The Pharisees were not insulting the SON OF MAN but the SPIRIT OF GOD by whose power the demon was cast out and hence were blaspheming the Spirit of God by attributing the work of the Holy Spirit to Satan.
Thus Matthew 12:22-32 reveals that the unpardonable sin and blasphemy against the Holy Spirit to be attributing the work of the Holy Spirit to Satan.
Some Trinitarians who do not understand this conclude that blasphemy against the Holy Spirit could be sharing truth on this topic which is clearly not so. But what about Trinitarians? Could they in fact be guilty of blasphemy against the Holy Spirit?
What if the “Spirit of God” is the “Spirit OF God” just as the Bible states, and not something called “god the holy spirit” which the Bible never says?
If the Trinity doctrine is wrong, the Holy Spirit is really a creation of Satan rather than the Spirit of the Father. And if it is a creation of Satan, who would Trinitarians be attributing the work of the Holy Spirit to? They would inadvertently be attributing the work of the Spirit of God to Satan which is in fact the unpardonable sin! You cannot afford to get this wrong.
“What constitutes the sin against the Holy Ghost? It is willfully attributing to Satan the work of the Holy Spirit.” — (E.G. White, 5T 634.1, 1889
Ellen White gives another definition for blasphemy against the Holy Spirit.
“The sin of blasphemy against the Holy Spirit does not lie in any sudden word or deed; it is the firm, determined resistance of truth and evidence.” — (E.G. White, Manuscript 30, 1890)
It is not rejecting someone called “god the holy spirit.” It is resisting Truth and Evidence!
If the Holy Spirit is speaking to you and giving you truth and evidence which you choose to ignore, then you are resisting the Holy Spirit. This cannot be forgiven because they have become deaf to the voice of the Spirit of God.