By Pastor Pete Smith
August 28, 2025

The 2001 Enron scandal involved sophisticated forms of financial fraud to artificially inflate earnings and hide billions of dollars of debt.  When exposed, it revealed that $2 billion of retirement savings by thousands of everyday workers was lost.  The CEO and chairman were fully aware of the potential harm of their misconduct, and they used their expertise to perpetrate the crime anyway.

For good reason, we judge misdeeds more harshly that are committed by those that “know better.”  This is precisely what is in view in Matthew 12:31 when Jesus said, “Therefore I tell you, every sin and blasphemy will be forgiven people, but the blasphemy against the Spirit will not be forgiven.”

“Blasphemy” is a word rarely used today, but it’s recorded in the Bible dozens of times.  To blaspheme is to profane God’s name.  It is to reveal one’s contempt for Him.  Its various forms in the Old Testament mean to curse, belittle, insult, taunt, slander, revile, mistreat and hurl abuse.

The prophet Eli was judged because he failed to stop his sons from blaspheming God, resulting in all three of them dying on the same day.  In Ezekiel 3:27 God compared idolatry to blasphemy, saying, “In this also your fathers blasphemed Me, by dealing treacherously with Me.”  According to Psalm 10:3 those that are “greedy for gain” blaspheme the Lord.

A well-known account of blasphemy involves Goliath, who continuously baited the armies of Israel by openly and defiantly defaming Yahweh.  Likewise, the king of Assyria slandered God in this way.  “Whom have you mocked and reviled?  Against whom have you raised your voice and lifted your eyes to the heights?  Against the Holy One of Israel!” (2 Kgs. 19:22).

Because of greater revelation, things begin to change in the New Testament.  Specifically, there is an increased understanding of the trinity, so blasphemy becomes more pointed as the persons of God are individually profaned.  As to the Father, Romans 2:24, “For, as it is written, ‘The name of God blasphemed among the Gentiles because of you.’”  As to the Son, while He was on the cross, “Now the men who were holding Jesus in custody were mocking Him as they beat Him. They also blindfolded Him and kept asking Him, ‘Prophecy!  Who is it that struck you?’  And they said many other things against him, blaspheming Him” (Lk. 22:65).  However, it is even more serious when the Spirit is blasphemed.

Truly, I say to you, all sins will be forgiven the children of man, and whatever blasphemies they utter, but whoever blasphemes against the Holy Spirit never has forgiveness, but is guilty of an eternal sin”—for they were saying, “He has an unclean spirit.” (Mk. 3:28–30)

The difference is that, in the case of the Holy Spirit, His work testified unequivocally to the authority of Jesus.  The miracles that Jesus performed through the power of the Holy Spirit validated His claim of being the Son of God (a claim for which He was accused of blasphemy).  After the Holy Spirit-empowered act of casting out demons, those with the greatest knowledge of Scripture attributed the Spirit’s work to Satan.  Like Enron’s leaders, they used their increased knowledge to manipulate the Holy Spirit’s unambiguous testimony about God to defy, taunt and profane Him.  Blasphemy against the Holy Spirit is the ultimate exercise of “calling evil good and good evil,” against which Jesus pronounced a dreadful woe!

Consider how much more you know today than those of the first century?  You have a New Testament that they didn’t have.  If you have Christ, then you are not in danger of blaspheming the Holy Spirit, but the principle is true that God has greater expectations of those with increased knowledge.  As illustrated in the Parable of the Talents, all accounts will be turned in to the Manager on Judgment Day.  Are you using what you have been given to expand His kingdom?  Ask the Lord how you, like the faithful servant, might hear, “Well done, good and faithful servant”?

Everyone to whom much was given, of him much will be required, and from him to whom they entrusted much, they will demand the more. (Lk. 12:48)

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