Matthew 18:21-35 (KJV)
21 Then came Peter to him, and said, Lord, how oft shall my brother sin against me, and I forgive him? till seven times?
22 Jesus saith unto him, I say not unto thee, Until seven times: but, Until seventy times seven.
23 Therefore is the kingdom of heaven likened unto a certain king, which would take account of his servants.
24 And when he had begun to reckon, one was brought unto him, which owed him ten thousand talents.
25 But forasmuch as he had not to pay, his lord commanded him to be sold, and his wife, and children, and all that he had, and payment to be made.
26 The servant therefore fell down, and worshipped him, saying, Lord, have patience with me, and I will pay thee all.
27 Then the lord of that servant was moved with compassion, and loosed him, and forgave him the debt.
28 But the same servant went out, and found one of his fellowservants, which owed him an hundred pence: and he laid hands on him, and took him by the throat, saying, Pay me that thou owest.
29 And his fellowservant fell down at his feet, and besought him, saying, Have patience with me, and I will pay thee all.
30 And he would not: but went and cast him into prison, till he should pay the debt.
31 So when his fellowservants saw what was done, they were very sorry, and came and told unto their lord all that was done.
32 Then his lord, after that he had called him, said unto him, O thou wicked servant, I forgave thee all that debt, because thou desiredst me:
33 Shouldest not thou also have had compassion on thy fellowservant, even as I had pity on thee?
34 And his lord was wroth, and delivered him to the tormentors, till he should pay all that was due unto him.
35 So likewise shall my heavenly Father do also unto you, if ye from your hearts forgive not every one his brother their trespasses.

Is there such thing as the unforgivable sin? Is there sin leading to death? Can one fall from grace? If there is what is unforgivable and or sin leading to death? What is fallen from grace? Is all of that the same? How does this relate to backsliding? What is apostasy? Is repentance from backsliding or apostasy possible? These questions are all interconnected. Over the next devotions we will try to discover more about most of these questions.

Let us look at the unforgivable sin:
In Matthew 12:31-32 (KJV) Jesus said “[31] Wherefore I say unto you, All manner of sin and blasphemy shall be forgiven unto men: but the blasphemy against the Holy Ghost shall not be forgiven unto men. [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.”. Let us read why Jesus said this as His response to the Pharisees.
“Matthew 12:22-30 (KJV) Then was brought unto him one possessed with a devil, blind, and dumb: and he healed him, insomuch that the blind and dumb both spake and saw. [23] And all the people were amazed, and said, Is not this the son of David? [24] But when the Pharisees heard it, they said, This fellow doth not cast out devils, but by Beelzebub the prince of the devils. [25] And Jesus knew their thoughts, and said unto them, Every kingdom divided against itself is brought to desolation; and every city or house divided against itself shall not stand: [26] And if Satan cast out Satan, he is divided against himself; how shall then his kingdom stand? [27] And if I by Beelzebub cast out devils, by whom do your children cast them out? therefore they shall be your judges. [28] But if I cast out devils by the Spirit of God, then the kingdom of God is come unto you. [29] Or else how can one enter into a strong man’s house, and spoil his goods, except he first bind the strong man? and then he will spoil his house. [30] He that is not with me is against me; and he that gathereth not with me scattereth abroad.”

They were attributing the work of Jesus Christ to the devil. This is an example of blaspheming the Holy Spirit.
In the Finis Dake commentary it defines Beelzebub as follows: “Beelzebub] The Philistine god of flies (2Ki 1:2). Jews changed it to Beelzebub, the dung god, or lord of the dunghill—a most contemptuous and vile idol. It was identified as prince of demons (Mat 12:24-32; Mrk 3:22; Luk 11:15-19).”
He also defines blasphemy “It is any insulting remark or curse, even attributing to Satan the works of the Holy Spirit. It is unforgivable if it is done maliciously and knowingly, as here and in Heb 6:4-9; Heb 10:26-31; 1Ti 1:13.”
As we progress through this we will look at the scriptures quoted here.

We can see that the Pharisees were totally abusive/hateful against GOD and wilfully, knowingly, and malignantly, denying that what Jesus Christ did was by the power of the Holy Spirit [in sort blaspheme]. This, Jesus Christ said, can not be forgiven. What can be forgiven is when one speaks aghast Jesus Christ GOD the Son, the Son of men. In the Old Testament any blasphemy against GOD is deserving death “Leviticus 24:10-16 (KJV) And the son of an Israelitish woman, whose father was an Egyptian, went out among the children of Israel: and this son of the Israelitish woman and a man of Israel strove together in the camp; [11] And the Israelitish woman’s son blasphemed the name of the LORD, and cursed. And they brought him unto Moses: (and his mother’s name was Shelomith, the daughter of Dibri, of the tribe of Dan:) [12] And they put him in ward, that the mind of the LORD might be shewed them. [13] And the LORD spake unto Moses, saying, [14] Bring forth him that hath cursed without the camp; and let all that heard him lay their hands upon his head, and let all the congregation stone him. [15] And thou shalt speak unto the children of Israel, saying, Whosoever curseth his God shall bear his sin. [16] And he that blasphemeth the name of the LORD, he shall surely be put to death, and all the congregation shall certainly stone him: as well the stranger, as he that is born in the land, when he blasphemeth the name of the LORD, shall be put to death.”.

But let us be encouraged today that blaspheming the Holy Spirit is nearly impossible for someone who is born again, as this would require a total rejection/denial of Jesus Christ, what He did, stopping to believe in Him and the redemptive work on the cross.

The Holy Spirit does the following:

• Convict “John 16:8 (KJV) And when he is come, he will reprove the world of sin, and of righteousness, and of judgment:”
• Comfort, help teach, remind “John 14:26 (KJV) But the Comforter, which is the Holy Ghost, whom the Father will send in my name, he shall teach you all things, and bring all things to your remembrance, whatsoever I have said unto you.”
• Testify of Jesus Christ Who is the truth “John 15:26 (KJV) 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:”, “John 14:6 (KJV) Jesus saith unto him, I am the way, the truth, and the life: no man cometh unto the Father, but by me.”
  And therefore by rejecting/denying Jesus Christ (as described above) the work of the Holy Spirit would be rejected/denied in someone’s life.
• Guide “John 16:13 (KJV) Howbeit when he, the Spirit of truth, is come, he will guide you into all truth: for he shall not speak of himself; but whatsoever he shall hear, that shall he speak: and he will shew you things to come.”
• And more…

And therefore by rejecting/denying Jesus Christ (as described above) the work of the Holy Spirit would be rejected/denied in someone’s life.

Jesus said in Matthew 12:31a (KJV) “[31] Wherefore I say unto you, All manner of sin and blasphemy shall be forgiven unto men:”

We can thank the LORD Jesus Christ that He has come to pay the price for all our sin, brought reconciliation and peace for us with GOD, that we will be without blame and reproach in His sight.
“Matthew 18:11 (KJV) For the Son of man is come to save that which was lost.”
“Matthew 20:28 (KJV) Even as the Son of man came not to be ministered unto, but to minister, and to give his life a ransom for many.”
“Colossians 1:15-23 (KJV) Who is the image of the invisible God, the firstborn of every creature: [16] For by him were all things created, that are in heaven, and that are in earth, visible and invisible, whether they be thrones, or dominions, or principalities, or powers: all things were created by him, and for him: [17] And he is before all things, and by him all things consist. [18] And he is the head of the body, the church: who is the beginning, the firstborn from the dead; that in all things he might have the preeminence. [19] For it pleased the Father that in him should all fulness dwell; [20] And, having made peace through the blood of his cross, by him to reconcile all things unto himself; by him, I say, whether they be things in earth, or things in heaven. [21] And you, that were sometime alienated and enemies in your mind by wicked works, yet now hath he reconciled [22] In the body of his flesh through death, to present you holy and unblameable and unreproveable in his sight: [23] If ye continue in the faith grounded and settled, and be not moved away from the hope of the gospel, which ye have heard, and which was preached to every creature which is under heaven; whereof I Paul am made a minister;”