Scripture
“I tell you the truth, all the sins and blasphemies of men will be forgiven them. But whoever blasphemes against the Holy Spirit will never be forgiven; he is guilty of an eternal sin.”
Observation
People are starting to be concerned about Jesus. His family thinks he has gone mad and they come to take charge of him. The teachers of the Law proclaim him to be possessed by Beelzebul.
Jesus points out that satan cannot drive out satan. That would mean that satan's kingdom was a divided and defeated one.
To blaspheme against the Holy Spirit, attributing God's work to satan, is an eternal sin that will not be forgiven.
Application
Many sincere christians worry that they have committed the unforgivable sin. The phrase “blaspheme against the Holy Spirit” is mysterious and dark.
If we look at the context, we see that it is the teachers of the Law, whose job it was to know the Scriptures and teach people how to live God's way, who were saying that Jesus had an evil spirit. They were so corrupted by religious fanaticism that they could no longer discern good from bad, God from satan.
When a person gets to the point of not being able to tell the difference between God and satan they really are beyond redemption because they are unable to recognise their error and repent.
Prayer
Lord God please keep my heart pure. Protect me from the religious spirit that seeks to corrupt your grace. Amen.