Hi everybody,

Well, Bawilli, here's how i always interpreted this scripture. Look at the context:

Matt. 12--

"22 Then one was brought to Him who was demon-possessed, blind and mute; and He healed him, so that the blind and[5] mute man both spoke and saw. 23And all the multitudes were amazed and said, "Could this be the Son of David?"
24Now when the Pharisees heard it they said, "This fellow does not cast out demons except by Beelzebub,[6] the ruler of the demons."
25But Jesus knew their thoughts, and said to them: "Every kingdom divided against itself is brought to desolation, and every city or house divided against itself will not stand. 26If Satan casts out Satan, he is divided against himself. How then will his kingdom stand? 27And if I cast out demons by Beelzebub, by whom do your sons cast them out? Therefore they shall be your judges. 28But if I cast out demons by the Spirit of God, surely the kingdom of God has come upon you. 29Or how can one enter a strong man's house and plunder his goods, unless he first binds the strong man? And then he will plunder his house. 30He who is not with Me is against Me, and he who does not gather with Me scatters abroad.

31 "Therefore I say to you, every sin and blasphemy will be forgiven men, but the blasphemy against the Spirit will not be forgiven men. 32Anyone who speaks a word against the Son of Man, it will be forgiven him; but whoever speaks against the Holy Spirit, it will not be forgiven him, either in this age or in the age to come.'"

Now as you can see, the Lord called the Pharisees sinful because they attributed the works of God the Holy Spirit to Beelzebub, or Satan. From the context it seems that blasphemy against the Spirit is calling the acts of the Spirit somehow sinful or demonic.

i think that to the religous leaders of the time it was fairly obvious that God was working through Him. Look at what Nicodemus says in John 3:2, the "we;" he was not the only Pharisee that knew Christ's origin. Thus to deny that the Spirit was working in Him, knowing well that He was indeed, attributing these works to Satan, leading astray their entrusted flocks...this was blasphemy against the Spirit.

Can someone today commit this sin? i'd say so. That's why i tend not to be too critical of any healings or miracles of good, as only a good tree can bear good fruit.

i hope this helps.