For if we sin wilfully after we have received the knowledge of the truth, there remaineth no more sacrifice for sins, But a certain fearful looking for of judgment and fiery indignation, which shall devour the adversaries. Hebrews 10:26, 27
"Whosoever speaketh a word against the Son of man," said Christ, "it shall be forgiven him: but whosoever speaketh against the Holy Ghost, it shall not be forgiven him" (Matthew 12:32). These words were spoken by our Saviour when the gracious works which He had performed through the power of God were attributed by the Jews to Beelzebub. It is through the agency of the Holy Spirit that God communicates with man; and those who deliberately reject this agency as satanic, have cut off the channel of communication between the soul and Heaven.
God works by the manifestation of His Spirit to reprove and convict the sinner; and if the Spirit's work is finally rejected, there is no more that God can do for the soul. The last resource of divine mercy has been employed. The transgressor has cut himself off from God, and sin has no remedy to cure itself. There is no reserved power by which God can work to convict and convert the sinner. "Let him alone" (Hosea 4:17) is the divine command. (Patriarchs and Prophets, 404, 405)
Reflection: Oh the thought of committing the unpardonable sin. It is through our own course of action day after day that we ourselves cut off our communication with the only One who can save us. When the Holy Spirit convicts us of sin, let's make the decided effort to obey.