These verses were aimed at the Pharisees. This seems to be the point where Jesus decided to challenge them to a verbal duel. Here within these verses lies the unforgiveable sin. This verse has come up many times and the Life Application New Testament Commentary does a good job explaining them I will post that later.
Mat 12:22 Then a demon-possessed man who was blind and unable to talk was brought to him. Jesus healed him so that the man could speak and see. Mat 12:23 All the crowds were amazed and kept saying, "This man isn't the Son of David, is he?" Mat 12:24 But when the Pharisees heard this, they said, "This man drives out demons only by Beelzebul, the ruler of the demons." Mat 12:25 He knew what they were thinking and told them.
The question as to why Jesus would have done this in front of so many people begs for a answer. Jesus knew God’s plan for him and this further infuriated the Pharisees. There also was a crowd of just plain folk. Notice their comments “This man isn’t the son of David, is he?” That set the scene for Jesus to be the prophesied one in the Old Testament. The Pharisees refused to believe this so they continue to plot against him. Ultimately to kill him which set the stage for his rising from the dead. The Pharisees then open themselves up for ridicule because they indicated that he was Satan driving out demons. Jesus made short work of that idea.
"Every kingdom divided against itself is destroyed, and every city or household divided against itself will not stand. Mat 12:26 So if Satan drives out Satan, he is divided against himself. How, then, can his kingdom stand? Mat 12:27 If I drive out demons by Beelzebul, by whom do your own followers drive them out? That is why they will be your judges! Mat 12:28 But if I drive out demons by the Spirit of God, then the kingdom of God has come to you.
Jesus establishes the point that if he is Satan and is driving out Satan’s demons why would he destroy his own house. If he did that the house would be divided. Much like democrats and republicans are divided even though they are one house.
Jesus goes on to say if that is not true (being Beezebel) then the Kingdom of God has come to them. He was the Son of God. In other word the Christ has come.
Mat 12:29 How can someone go into a strong man's house and carry off his possessions without first tying up the strong man? Then he can ransack his house. Mat 12:30 “The person who isn't with me is against me, and the person who isn't gathering with me is scattering.
In those days a rich man would have had a small fortress for a home and it would have security guards to protect it from thieves. In order to steal from the rich man they would have to disable the security guards
Mat 12:31 So I tell you, every sin and blasphemy will be forgiven, but blasphemy against the Spirit will not be forgiven. Mat 12:32 Whoever speaks a word against the Son of Man will be forgiven, but whoever speaks against the Holy Spirit will not be forgiven, either in this age or in the one to come." Mat 12:33 “Either make the tree good and its fruit good, or make the tree rotten and its fruit rotten, because a tree is known by its fruit.
Here it is, Jesus lays out what can be forgiven and what cannot. Please note that that was then and in the future. The Life Application New Testament Commentary says it this way: He made the reassuring promise: Every sin or blasphemy can be forgiven. Those who believe in Jesus will be forgiven of all sins (evil acts, good acts not done, evil thoughts, evil motives, etc.) and of all blasphemies (evil words said against God). When there is confession and repentance, no sin is beyond God’s forgiveness.
But blasphemy against the Holy Spirit is a sin that can never be forgiven. This refers to an attitude. Those who defiantly deny Jesus’ power and persistently refuse to believe that he is the Messiah are blaspheming the Holy Spirit. Jesus’ words were addressed directly to the Pharisees. They had blasphemed the Spirit by attributing to Satan the power Christ had in performing miracles. This is the unforgivable sin—the deliberate refusal to acknowledge God’s power in Christ. It indicates an irreversible hardness of heart. Forgiveness would not be possible because it never would be sought.
12:32 Blasphemy against the Holy Spirit—denying the power behind Jesus’ ministry—will never be forgiven. The mighty works done by the Spirit were unmistakable announcements that the Kingdom had arrived. Those who dared to attribute these works to Satan were not ignorant; instead, they had made up their minds not to believe. Jesus said that those who slander the Holy Spirit will not be forgiven—not because their sin is worse than any other, but because they will never ask for forgiveness. If you have E-Sword and would like a copy of The Life Application New Testament Notes click here.
Sorry about the long read on those verses but it was necessary to understand what Jesus was saying. We are still in the position of Blaspheming the Holy Spirit. If you are already saved then I would say no worries. If you are not and will not accept Christ and the Son of God then are in danger of Blaspheming the Holy Spirit.
Mat 12:34 You children of serpents! How can you say anything good when you are evil? The mouth speaks about what overflows from the heart. Mat 12:35 A good person brings good things out of a good treasure house, and an evil person brings evil things out of an evil treasure house. Mat 12:36 I tell you, on the day of judgment people will give an account for every thoughtless word they have uttered, Mat 12:37 because by your words you will be acquitted, and by your words you will be condemned."
From verse 34 to verse 35 is direct at the Pharisees, the last two verses are also but they hold meaning for all of us.