ESV Reformation Study Bible – Matt 12:31–32
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Matt 12:31–32

12:31, 32 Speaking against the Spirit, calling the work of the Spirit the work of Satan, involves an explicit, willful, and decisive rejection of the very Power that can bring about repentance. The notion of the “unforgivable sin” has caused needless anxiety. Anyone who has been convicted of sin by the Spirit (John 16:8) and now believes the truth cannot possibly have committed it. See “The Unpardonable Sin” at Mark 3:29.