32 Anyone who speaks a word against the Son of Man will be forgiven, but anyone who speaks against the Holy Spirit will not be forgiven, either in this age or in the age to come.

Matthew Henry's Commentary on Matthew 12:32

Commentary on Matthew 12:31-32

(Read Matthew 12:31-32)

Here is a gracious assurance of the pardon of all sin upon gospel terms. Christ herein has set an example to the sons of men, to be ready to forgive words spoken against them. But humble and conscientious believers, at times are tempted to think they have committed the unpardonable sin, while those who have come the nearest to it, seldom have any fear about it. We may be sure that those who indeed repent and believe the gospel, have not committed this sin, or any other of the same kind; for repentance and faith are the special gifts of God, which he would not bestow on any man, if he were determined never to pardon him; and those who fear they have committed this sin, give a good sign that they have not. The trembling, contrite sinner, has the witness in himself that this is not his case.