Blasphemy against the Holy Spirit (Mat. 12:31) is the unforgivable sin because it is not a sin per se; it is a sin-drome (syndrome). This syndrome occurs when an offender continually refuses the overtures of the Holy Spirit, and continually refuses the testimony of the Father in a way that results in lifelong rejection of the Son. We Christians understand that God forgives all the particular sins of the repentant regenerate, but blasphemy against the Holy Spirit is not a particular sin, nor is it one that occurs at a point in time. It is the continual and intractable rejecting of the biblically revealed Jesus Christ, who is Savior, Lord—and the only atonement for our sins. People are prone to committing any number of sins, and these shall be forgiven, but this special blasphemy is the only anti-salvific act under heaven. It is not unforgivable because it is a high and horrible sin; it is unforgivable because it counters the single requirement for salvation—receiving Christ as Savior. It is the ultimate sin of omission.