Concerning slanderous accusations or blaspheming the Holy Spirit or attributing the work of the Spirit as unclean or that casting out demons is devilish, Jesus did not say it was sin for those who make such an accusation, He said it was unforgivable. AGAIN!!!! Jesus did not say it was sin, He said it was unforgivable. We have for some reason determined that Jesus was talking about sin because he used the word 'unforgivable', but He never uses the word sin in any of the gospels on this subject. He is talking about evil because of what (Mt 12) teaches. Read (Mt 12 ALL THE WAY THROUGH) and see what the context is concerned with and what he is speaking about concerning the kingdom, Satan, evil and the various forms of blasphemy.
After reading through, you should conclude that anything that the Spirit does through Jesus Christ (including any application we have in the church for which He is the head) if it is considered, implied or attributed to be of the work of the devil or some act of an unclean spirit, that it is blasphemy against the Spirit which involves Satan, his kingdom and the evil associated with who he is as he tries to prevail not only against Christ and the church, but also the work of the Holy Spirit who lives and dwells within the members of the church. This is not some shallow truth Jesus is speaking to that we can say whatever we want about it. It has to do with evil (not sin) that comes from the wicked one and it can not be forgiven in this life or the next life to come.