This is saying that you can speak a word against the man Christ Jesus,the flesh,but you cannot speak a word against the Holy Spirit,and be forgiven.
Blasphemy against the Holy Spirit is saying God is evil,when He is good,like the Pharisees that said Jesus cast out devils,by the prince of the devils,which they were saying He has an unclean spirit,which Jesus said,why would Satan go against his own,for how can they stand if they are not united,his kingdom will fall.
1.Saying God in the Old Testament is cruel,when He only had good intentions,to preserve both physical life,and cause people to be right with Him,putting down the bad guys that were physically cruel,and hindered people from the truth,which would of been worse had God not interceded.
2.Saying God does not love Me,God does not care about Me,or God is punishing Me.
3.Blaming God for natural disasters,broken up marriages,problems in people's lives,the wrongful ways of people.
4.Anything that says God is evil concerning His dealing with mankind is blasphemy against the Holy Spirit.
God only has good intentions towards humanity,not bad.