We have a problem with the destruction of the Temple in 70AD
I believe that the Jews were given the "sign of Jonah" which included Jesus being in the belly of the Earth" for 3 days and 3 nights and also to Him resurrecting from the grave and then with his disciples going about the city preaching repentance for 40 years.
The problem of course is that we count the 40 years from the crucifixion and the temple was destroyed on the 9th of Av. If you read the account of Jonah he walked a half days journey into the center of the city and then began to preach. That really matches the spirit being poured out on Pentecost about halfway into the year. If you understand Pentecost to be the 8th of Av it would mean that it was 39 years and one day. That means it is like what Paul said "Of the Jews five times received I forty stripes save one." The limit to the stripes is forty, so they give 39 just in case they miscount. So it would seem that although the preaching was for forty years it was only 1 day into the fortieth year and so was much more like "forty stripes save one".
Let's read this section again, because these verses all go together
24 But when the Pharisees heard it, they said, This fellow doth not cast out devils, but by Beelzebub the prince of the devils.
In Mark it says they came down from Jerusalem to declare this judgement. This is the basis for the "unforgivable sin". By that we know that from this point judgment was declared on Jerusalem. It is very likely that this took place on the 9th of Av a little more than six months before the crucifixion. It is certainly an escalation and the ministry in Judea was the last six months of Jesus' ministry.
25 And Jesus knew their thoughts, and said unto them, Every kingdom divided against itself is brought to desolation; and every city or house divided against itself shall not stand: 26 And if Satan cast out Satan, he is divided against himself; how shall then his kingdom stand?
This is the fundamental problem with the Jewish leaders, they were trying to straddle the fence in keeping God's laws while serving the Roman master. We see the same thing today in the Apostasy. We have pastors and churches trying to be Christian churches while having a board of directors requiring them to obey US laws which violate the Bible. As a result they try to silence and rebuke those speaking the word of God and the Christians are divided against themselves, or more accurately the organized religion of Christianity is divided against those preaching the word of God.
27 And if I by Beelzebub cast out devils, by whom do your children cast them out? therefore they shall be your judges.
We have seen this recently as well. Think of how horribly people are slandered who are simply standing with the world of God?
28 But if I cast out devils by the Spirit of God, then the kingdom of God is come unto you. 29 Or else how can one enter into a strong man's house, and spoil his goods, except he first bind the strong man? and then he will spoil his house.
Make no mistake, the gospel is spoiling the house of Satan. All of these 501c3 churches are rebuking these Christians because they are threatening the tax exempt status of these churches and so they fear the authorities will come and take away their buildings and structures. We are told clearly that we cannot worship God and Mammon and this is bringing it to a head. So we don't compromise with this, it is very clear everyone must make a choice. Worship God or Mammon, you can't do both.
30 He that is not with me is against me; and he that gathereth not with me scattereth abroad.
This is another rebuke. You have a choice, you can be with Jesus or you can be with the Pastors who tell you to be quiet. Either you are gathering with Jesus or you are scattering abroad. That was the conclusion of the 39 years and 1 day till the temple was destroyed. After that the Jews were scattered abroad.
31 Wherefore I say unto you, All manner of sin and blasphemy shall be forgiven unto men: but the blasphemy against the Holy Ghost shall not be forgiven unto men.
Jesus is telling us right here that this judgment on Jerusalem and these rulers is confirmed. It will not be forgiven, but it will be carried out.
32 And whosoever speaketh a word against the Son of man, 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.
Think about Peter, it was forgiven him. Think about Paul, it was forgiven him. But this word by the Pharisees saying that Jesus was casting out devils by Beelzebub, that was not forgiven. Sometimes people do not see their judgement until they die and are cast into hell. But Jesus is making it very clear, this judgement will be seen both in this world and in the world to come. We saw it with the destruction of the temple in 70 AD.
33 Either make the tree good, and his fruit good; or else make the tree corrupt, and his fruit corrupt: for the tree is known by his fruit.
Jesus is saying their fruit is corrupt but they try and pretend it is good. It is like GMO food, or the vaccine they mandated as "safe and effective".
34 O generation of vipers, how can ye, being evil, speak good things? for out of the abundance of the heart the mouth speaketh.
35 A good man out of the good treasure of the heart bringeth forth good things: and an evil man out of the evil treasure bringeth forth evil things.
36 But I say unto you, That every idle word that men shall speak, they shall give account thereof in the day of judgment.
37 For by thy words thou shalt be justified, and by thy words thou shalt be condemned.
They issued their judgment concerning Jesus operating by Beelzebub, and Jesus then issued His judgment. Don't try and weasel out by saying it was simply an idle word. People try this all the time, "oh, I was just joking". Nope, you will have to give account for your "jokes" in the day of judgment.
38 Then certain of the scribes and of the Pharisees answered, saying, Master, we would see a sign from thee.
The context of this is critical, it didn't just happen. Jesus had declared His judgement and so they asked for a sign from Him because God will give a sign as a warning of impending judgement. That is the context. 'Master, you have just issued a judgement on us, we would like to see a sign from God verifying that this will be accomplished'.
39 But he answered and said unto them, An evil and adulterous generation seeketh after a sign; and there shall no sign be given to it, but the sign of the prophet Jonas: 40 For as Jonas was three days and three nights in the whale's belly; so shall the Son of man be three days and three nights in the heart of the earth. 41 The men of Nineveh shall rise in judgment with this generation, and shall condemn it: because they repented at the preaching of Jonas; and, behold, a greater than Jonas is here.
This sign is two fold. First, Jesus will be in the belly of the earth for 3 days and three nights and then will rise from the dead. Second, "the men of Nineveh shall rise", that doesn't simply refer to Jonah preaching for them to repent but it includes the Gentiles raised up in Paul's ministry telling them to repent.
Many do not understand that the gospel will condemn people. You offer them a free gift of repentance, but if they reject it they choose to be condemned. Our heart is that people would receive the free gift of salvation, but righteousness requires that all, both those who accept and those who reject are given this offer before they are condemned.
So then in conclusion I connect this verse to when judgement was declared that resulted in the destruction of the temple. I suspect this was given around the 8th or 9th of Av, 40 years before the temple was destroyed. The 40 years represents testing and trial. But it was 39 years and 1 day after Pentecost that the temple was destroyed after the pattern of "40 stripes save one" that Paul tells us of.