According to the scriptures, all sin and blasphemy will be forgive except one. There is a sin that is unpardonable and will require recompense from all. “Therefore I say unto you, Every sin and blasphemy shall be forgiven unto men; but the blasphemy against the Spirit shall not be forgiven. And whosoever shall speak a word against the Son of man, it shall be forgiven him; but whosoever shall speak against the Holy Spirit, it shall not be forgiven him, neither in this world, nor in that which is to come.” (Mat 12:31-32)(Lk 12:10)(Mk3:28-29)
To fully understand what is being spoken here, one must understand what the Holy Spirit is; what the punishment is; and when is does the state of unforgiven occur.
First, the Holy Spirit is not an entity, personage, or separate sovereign. It is the power and character of God Almighty, Jehovah. Take the Sun for example, we know it exists, we feel its heat and see its light. But the heat and the light are not the Sun, only characteristics and manifestations of the Sun. Like the Sun, Jehovah has characteristics and manifestations that the scripture reveals to us as ultimate Love, Justice, Wisdom and Power, which emanate from Him. These attributes work together in harmony, not at their own accord, but by the will of Jehovah who possesses them and from whom they emanate. All creation is ordered by these characteristics which are the standard or touchstone of all love, justice, wisdom and power.
We too have a spirit. It too is not a separate entity within us but are those characteristics and manifestations that represent us and our thoughts, behaviors and actions. The spirit of man and his flesh is in a fallen state, separated from relationship with God. So, it is very rare that man’s spirit aligns with or is unison with God’s Spirit. Man’s spirit is deficient compared to God’s. Therefore he is not righteous nor can he be without God’s Spirit be in him.
We know from scripture, the wages of sin is death (Rom 6:23). All have sinned and fall short of the glory (Holy Spirit) of God.(Rom 3:23, Rom 5:12). All die, and it is actually appointed to all men to die once.(Heb_9:27). We are told that all will be resurrected, some to life and some to judgement (not damnation, that is a faulty translation)(Jn 5:28-29). So, we know there will be 2 categories of people. One that is resurrected to life, and one that is resurrected to a time of judgement – that is teaching, development and testing. This time will be the millennial kingdom of Jesus.
We must understand God’s Justice. If someone creates a debt or obligation, they must usually repay that debt or obligation. If someone commits a sin or offense, they must usually be punished for that sin or offense. To forgive someone of something means that they are released from the debt or obligation. What Jesus was telling us is that anyone who speaks against God’s Holy Spirit, his character, his good intentions, or attributes God’s good actions toward evil, they will not have that offense forgiven them. They will have to be punished for that. We are not told what the punishment will be, merely that they will not escape having to make restitution.
Jesus speaks of this world, the present evil world, in the current Gospel Age. All people, Christians and non-Christians are under the same penalty regarding this one offense. In ignorance, one may violate the principle and will eventually have to resolve the offense. In the current Gospel age, when one consecrates oneself to God through Jesus Christ, their sins reckoned forgiven by grace due to the merit of Christ. For this sin, according to the scripture, one must still pay a price with some form of corrective punishment. As a Christian develops, they are a new creation and God shares his Spirit with those dedicated to him and over time he develops, shapes and polishes them like preparing jewels. These spirit-begotten ones most likely will go through trials, tribulations, teaching hardships for their developmental good. Some of these life experiences may involve strips, punishments or special trials. These might be part of the payment for offenses that are not congruent with our Christian walk, and like a loving Father, they are done for our good and development. With the true Christian, when much is given in the form of truth, light, knowledge, and forgiveness; much is also expected in obedience, development and righteousness. (Lk 12:47-48) In the resurrection, spirit-begotten will have lived a life under grace and experienced correction by sacrifice of one’s personal desires and ambitions in place of seeking to do God’s will. They will receive a resurrection unto life. Those that achieve the highest levels of Christ-likeness, the Church, resurrect to spirit nature, not one of flesh.
The rest of mankind will resurrect in the flesh on earth. They will be forgiven their sins due to the ransom paid by Christ, which will be applied to all. Then the kingdom will offer mankind a time of training in righteousness, free of evil. Mankind will still have to restitute for the sin of speaking against the Holy Spirit, however it will be just and under the loving supervision of Jesus. Like Christians in the Gospel Age, all the rest of mankind will be required to learn obedience and righteousness under the guidance of an intermediary, Jesus. At the end of that 1000 year kingdom, all hearts will be tested. Those who have forsaken evil and the spirit of the world and have embraced righteousness shall receive eternal life on earth. Those that have not will be judged unfavorably and will receive the wages of sin, a second death which is also eternal. Not life elsewhere under unfavorable conditions, but oblivion.
Regardless of the category one may fall under described in Jn 5:28-29, ALL are liable for the sin of speaking against the Holy Spirit. All who do will be judged justly and will be required to make whatever restitution for the offense that Jesus deems appropriate.