What does Matthew 12:32 mean?
Jesus has said that, unlike every other sin, blasphemy against the Spirit will not be forgiven (Matthew 12:31). The immediate meaning of that refers to something only those who saw Jesus in person could do: to see a miracle from Christ and attribute it to Satan. In the most literal sense, that's a sin which no one today can commit. In a broader sense, to "blaspheme the Holy Spirit" for most people implies a continual rejection of the Holy Spirit's call. Those who call God a liar by rejecting His call have no hope of forgiveness (John 3:36).Emphasizing this point, Jesus adds that speaking against Him is not unforgivable. The Son of Man is Jesus' most used name for Himself; those who criticize, reject, or even lie about Christ can change their mind and be forgiven. In part, Christ repeats and expands on what He said in the previous verse.
This pattern is demonstrated in Scripture. During Jesus' life and ministry on earth, many people spoke against Jesus. Some of them later came to faith in Him as the Savior and Son of God. Jesus' own family said He was out of His mind (Mark 3:21). After Jesus was crucified, resurrected, and returned to heaven, however, His earthly family is shown to have believed in Him and joined with Jesus' other followers (Acts 1:14). The apostle Paul, in fact, was at one time a hateful persecutor against the Christian church (Acts 22:1–10).
Every person begins life not having yet trusted in Christ. Forgiveness for that unbelief comes when a person believes and puts their faith in Him. He or she is forgiven for any words spoken against Him.
The point made here marks a difference between speaking a word against Christ—the Son of Man—and speaking against the Holy Spirit. Jesus speaks of the Holy Spirit as a person. The Spirit is the powerful third member of the Trinity, the "three in one" of Father, Son, and Holy Spirit that makes God who He is. The Holy Spirit's work is different than that of the Father and the Son. The Spirit is the one who leads people to faith in Jesus, who makes it possible for sinful humans to see who Christ is and trust in Him.
Broadly applied, to speak against the Holy Spirit is to reject Him and the work He is doing. Those who continue to speak against the Spirit cannot come to faith in Christ. Those who do not come to faith in Christ will not be forgiven for their sins either in this age or in eternity. Jesus will not allow for any faith in Him that does not include faith in the work the Holy Spirit is doing to demonstrate that Jesus is truly the Son of God.