Matthew 12:32 And whosoever speaketh a word against the Son of man, it shall be forgiven him: but whosoever speaketh against the Holy Ghost, it shall not be forgiven him, neither in this world, neither in the world to come.

There is probably more confusion over this one passage than any in most of scriptures. Whole doctrines have been formed around certain interpretations of this passage and there have been splits in dominate religions surrounding those doctrines.

I tend to try and boil things down to the most simple and basic form to settle in my mind any issues of controversy. Since forgiveness is hinged upon what is spoken against the Holy Ghost or Holy Spirit, then the answer must lay in what the Holy Spirit has said.

John 15:26 But when the Comforter is come, whom I will send unto you from the Father, even the Spirit of truth, which proceedeth from the Father, he shall testify of me:

Testify, a testimony, a speaking of the truth about who Jesus Christ is and what He has done IS what the Holy Spirit speaketh. To call the Holy Spirit a liar in this testimony is the only sin which is unforgiveable. Otherwise why would Jesus declare that speaking a word against Himself is forgiveable?

John 3:17-18 For God sent not his Son into the world to condemn the world; but that the world through him might be saved. He that believeth on him is not condemned: but he that believeth not is condemned already, because he hath not believed in the name of the only begotten Son of God.

Jesus Christ did not come to condemn, but to save. Salvation is offered though the sacrificial act of the Cross. The world, which was already condemned, no matter what condition they existed in, has the opportunity to have that condemnation set aside, to be forgiven, if we but believe the testimony of the Holy Spirit who testifies of Jesus Christ in truth.

1 Corinthians 15:17 And if Christ be not raised, your faith is vain; ye are yet in your sins.

Do you believe the testimony of the Holy Spirit or not? Everything hangs on that one issue.