Some believe that the blasphemy against the Holy Spirit is a verbal denial of Jesus Christ. In Matthew 12:31-32, which talks about the sin that will not be forgiven, it is true that some sort of denial is taking place by religious leaders who accuse Jesus of performing His miracles by the power of the devil.
Some believe that the religious leaders are actually denying Jesus, and that this is the unforgivable sin.
Further support for this view is sometimes found in the statement by Paul from 2 Timothy 2:12 where he writes, “If we deny Him, He will also deny us.”
Problems with this View
Yet there are numerous problems with the view that the unforgivable sin is denying Jesus Christ.
First, the concept of “denying Christ” is quite vague.
What constitutes a denial of Christ, and what does not? How would one know when they have denied Christ? Do they have to say the words, “I deny Christ”? Do words have to be spoken at all? Could denial be some sort of action or thought?
Second, the most famous example of someone who rejected and denied Christ is Peter.
Peter even used profanity and curses in denying any connection to Jesus Christ. Yet we know that he was forgiven by Jesus. If denial of Christ was the unpardonable sin, then certainly Peter was guilty of it, and yet we all fully expect to see Peter in heaven.
Third, while the passage in 2 Timothy 2:12 does say that God will deny us if we deny Him, it also says that if we are faithless, He remains faithful, for He cannot deny Himself.
In other words, whatever the denial of 2 Timothy 2:12 is, it is not taking eternal life from someone who already has it, for this would amount to God denying Himself, which He cannot do.
Fourth, denial of Christ doesn’t even fit the context here, since such a denial would be a blasphemy against Jesus, which He says will be forgiven.
If blasphemy is actually a form of denial (which I think it is), it would have to be against the Holy Spirit, not against Jesus Christ.
So in light of these four truths, denying Christ cannot be the unforgivable sin. If you have denied Christ, you are forgiven!