Others have shared about the broad meaning: resist the convicting power of the holy spirit all the life will guarantee a place in hell.

I now turn to the contextual and perhaps narrower meaning for blasphemy to the holy spirit. Let's examine the passage at hand (Matthew 12).

When Jesus was walking on earth, he healed many sick persons and those who were possessed by evil spirit. But the unbelieving Jews (especially pharisees) slandered Jesus to be a witchcraft that cast out demons by the power of Satan (Beelzebub the prince of the demons). Jesus reasoned with them that their logic did not hold water. He went on to warn them that anyone who spoke against the holy spirit will not be forgiven, neither in this world, nor in that which is to come.

Thus the narrower meaning for blasphemy of the holy spirit is this: to slander the mighty work of the holy spirit as the apparent work of the devil. In a nutshell, it is to equate holy spirit with the evil spirit.

That is really a stern warning. Basically all sinners who intentionally blaspheme the Holy Spirit will never have a chance to be forgiven, not even in this life! Oh what poor soul!

Take Bach for example, he is a very canny man in the sense that even though he boldly cursed Jehovah God a few times, but he never dares to curse the holy spirit. He often compliments Jesus by saying that he loves the sermon on the mount. I surely hope God the Father will have mercy on him. I am a little skeptical since God the Father often calls the shots in human affairs. He sent his one and only son Jesus and then, jointly with Jesus, sent the holy spirit. (Again so much for the unipersonal monotheism.) God the father is calling key shots, albeit in full counsel with the Son and the holy spirit all the while.

Take some other preschooler kid who slanders our God and faith, but he never dares to curse the holy spirit. You see, even sinners like that have reservation to speak against the holy spirit. I have to admire their prudent cowardice in this case. Peace.

Matthew 12:22 當下有人將一個被鬼附着、又瞎又啞的人、帶到耶穌那裡．耶穌就醫治他、甚至那啞巴又能說話、又能看見。

12:23 眾人都驚奇、說、這不是大衛的子孫麼。

12:24 但法利賽人聽見、就說、這個人趕鬼、無非是靠着鬼王別西卜阿。

12:25 耶穌知道他們的意念、就對他們說、凡一國自相分爭、就成為荒場、一城一家自相分爭、必站立不住。

12:26 若撒但趕逐撒但、就是自相分爭、他的國怎能站得住呢。

12:27 我若靠着別西卜趕鬼、你們的子弟趕鬼、又靠着誰呢．這樣、他們就要斷定你們的是非。

12:28 我若靠着　神的靈趕鬼、這就是　神的國臨到你們了。

12:29 人怎能進壯士家裡、搶奪他的家具呢、除非先捆住那壯士、才可以搶奪他的家財。

12:30 不與我相合的、就是敵我的、不同我收聚的、就是分散的。

12:31 所以我告訴你們、人一切的罪、和褻瀆的話、都可得赦免．惟獨褻瀆聖靈、總不得赦免。

12:32 凡說話干犯人子的、還可得赦免．惟獨說話干犯聖靈的、今世來世總不得赦免。