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Answer this question. Why is blasphemy against the Son forgiven of men and blasphemy against the Holy Spirit not forgiven of men? If both blasphemies are sin, why is one forgiven and the other not? Your answer can't be, because the word says so, even though that is true. You have to find an answer that explains why the two kinds of blasphemies are different in the eyes of God. If they were not different then both would be forgiven of men or both would not be forgiven of men. Might the issue be who is being blasphemed and what is being said of the one being blasphemed? Think about those things.