Or if it were here said, “Who hath spoken any blasphemy whatever against the Holy Spirit,” we ought then to understand thereby “all blasphemy;” but because it was said, who blasphemeth against the Holy Spirit, let it be understood of him that blasphemed not in any way, but in such a manner that it can never be pardoned him. For so when it was said, The Lord tempteth no man, (James 1:13.) that is not spoken of every, but only of a certain kind of temptation. Now what that kind of blasphemy against the Holy Spirit is, let us sec. The first blessing of believers is forgiveness of sins in the Holy Spirit. Against this free gift the impenitent heart speaks. Impenitence itself therefore is blasphemy against the Spirit, which is neither forgiven in this world, nor in that which is to come; for repentance gains that forgiveness in this world which is to avail in the world to come.
Reproduced in full. Translation: Oxford 1841 (Newman), public domain (Public domain).
Also cites: Serm. 71.