When the Pharisees blasphemed against the Spirit,it was because they said Jesus did miracles by the prince of the devils,so they were saying Jesus has an unclean spirit,when the Spirit is holy,good,and just.
Now the Pharisees did not accept Jesus,were not in the truth,not even according to the Old Testament,in its fullness,at least not those Pharisees,but they blasphemed against the Spirit.
A person can blaspheme against the Spirit,but not even believe the Bible,and here is why.
Because whether a person knows about the word of God,or not,they can still blaspheme against the Spirit,because creation testifies that there is a higher power,that created all things,and of His attributes,so the world is without excuse.
Which some of those attributes is love,and goodness,and kindness,because God provided food,and the means to make clothing,and shelter,so people should love that higher power,love people,and believe He is a good God,that cares about people.
People are without excuse,whether they know about the word of God,or not,for that is the universal law,shown clearly by creation,and the way all people that have not had a chance to hear the word of God,will be judged.
God is love,that loves people,and is good,and kind,testified by creation.
The Pharisees blasphemed against the Spirit,by saying Jesus had an unclean spirit,attributing Him with healing by the power of Satan,which Jesus is of the Holy Spirit.
It is the same as the new age movement,that God said has departed from the faith,giving heed to seducing spirits,and doctrines of devils,that interpret the Bible,according to the occult,evolution,witchcraft,and nature worship,which attribute Jesus to being part of the occult,and an ascended Master,and Avatar,but to them it is all about power through nature.
They have blasphemed against the Spirit to attribute Jesus to something evil,as the Pharisees attributed Jesus to something evil,when Jesus represents goodness,by the Spirit.
So I look at blasphemy against the Spirit,as attributing to God something evil,when He is good towards people.
The Bible says at the last days there shall a lot of blasphemers.
People attributing God to something evil,blaming Him for problems,and natural disasters,and terrible things that happen on earth,wars,which God said they come from people,not Him.
People saying God does not love them,and does not care about me,when God loves all people.
People saying God is punishing me.
So I look at blasphemy against the Spirit,as attributing something to God that is of an evil doing,when He is good,holy,and just,and loves people,and wants the best for them,which Jesus did not come in to the world to condemn the world,but the world through Him might be saved,and God said fathers have corrected their children after their own pleasure,but God does it for our profit,so we can partake of His holiness,and eternal life.
That is what the Pharisees did,they attributed to Jesus something of an evil doing,that he had an unclean spirit,when Jesus is good,holy,and just,and loves people like the dickens,and is in no way part of the occult,and not part of the devil's kingdom.
But nobody can escape if they attribute something evil to God,for creation testifies that He is good,so everybody in the world can be guilty if they go against God is good.