One straightforward way to interpret Matt 12:32 is this: This age refers to the age of the law. The age to come refers to the tribulation after the rapture of the church. Thus in those 2 ages, there will be the blasphemy of the HS.
But the current age of the church now is the age of grace, where this sin cannot be committed.
Grace has no age it is not subject to time restraints . The pure generation of grace not mixed with faithless sinners .But a new creation as the bride of Christ in a new incorruptible body . Corruption will never enter the new order.
There are two ages or generations . The generation of natural man after Adam also called the evil generation not blessed, walk by sight. And the generation of Christ after Christ the spiritual seed . Those who have received the blessing of salvation....walk by faith
One the evil generation of no faith needed to believe God, the first Adam or could be called the generation of the corrupted flesh.
The other, the generation of Christ the new Adam our born again beginning. as those who do have the Spirit of Christ coming from the Holy Spirit.
Romans 8:9 But ye are not in the flesh, but in the Spirit,
if so be that the Spirit of God dwell in you. Now if any man have not the Spirit of Christ, he is none of his.
Mathew introduces the hidden generation, Christ represented by the Son of man Jesus having fulfilled the geanology .
Mathew 1 The book of the generation of Jesus Christ, the son of David, the son of Abraham
Having completed the genealogy of the Son of man, Jesus in respect to his temporal flesh which was necessary, needed for the one time demonstration of Isaiah 53. This was according to Romans something the written law could not do it kills and does not heal .God put away the wage of sin in the flesh as a demonstration. The law of faith making the law perfect.
Blasphemy takes away the power of one while accredited it to another. Like plagiarism, rob the authorship.
Note …(purple in parenthesis) my addition to try and make a point
Matthew 12:31-32 Wherefore I say unto you, All manner of sin and blasphemy shall be forgiven unto men: but the blasphemy against the Holy Ghost (not seen) shall not be forgiven unto men. And whosoever speaketh a word against the Son of man,
(seen) it shall be forgiven him: but whosoever speaketh against the Holy Ghost,
it shall not be forgiven him, neither in this world, neither in the world to come.
Blasphemy against the Son of man, Jesus, seen the temporal was forgiven .This is shown using Peter as perfect example of one forgiven of blasphemy .(Mathew 16 :22-23) paraphrased ; "
Peter get behind me
Satan for thou
Satan has in mind the things of men
seen and not our eternal God
not seen" .
Because God will not attribute the work of His Spirit to the corrupted flesh of men. That kind of blasphemy today took root from the moment the Son of man, Jesus departed. (if I do not leave the holy Spirit caanot fully It will not be forgiven neither in this world, neither in the world to come. Its what started the big downward bang in beginning. Curiosity killed the faith . God did not want to them to experience death as the validator of spiritual truth .he desired they have faith in Him unseen Adam and Eve attribuied the idea that they would not die to the creation.
Blasphemy against the Son of God is not. Jesus as a man refused to stand in the holy unseen place of the father he would hide from the crowd .or say only God is good to help us walk by faith coming from the Holy glorious place not seen
I think you could say blasphemy ; the now you will be forgiven and now forevermore you will not be forgiven doctrine. Short window 33 years
Romans 8There is therefore now no condemnation to them which are in Christ Jesus, who walk not after the flesh, (that seen) but after the Spirit. For the law of the Spirit of life in Christ Jesus hath made me free from the law of sin and death. For what the law could not do, in that it was weak through the flesh, God sending his own Son in the likeness of sinful flesh, and for sin, condemned sin in the flesh