Whoa, this topic is an embarrassment.
But what does that actually mean?
Sorry for the long read but might help you.
Blasphemy is defined in The Random House College Dictionary as: The crime of assuming to oneself the rights or qualities of God. We can blaspheme God the Father or God the Son and be forgiven. What is the difference between them and God the Holy Ghost? The Holy Ghost is that third of God presently on earth to aid Christians. We receive this aid after individually believing in Jesus Christ and asking to receive the Holy Ghost or Holy Spirit. The Holy Spirit or Comforter was not sent to Christians until Jesus departed the earth. Jesus spoke the following to the apostles shortly after his resurrection:
And being assembled together with them, commanded them that they should not depart Jerusalem, but wait for the promise of the Father, which, saith he, ye have heard of me. For John truly baptized with water; but ye shall be baptized with the Holy Ghost not many days hence. (Acts 1:4-5)
Nevertheless I tell you the truth; It is expedient for you that I go away: for if I go not away, the Comforter will not come unto you; but if I depart, I will send him unto you. (John 16:7)
Assuming to oneself the rights or qualities of God is exactly what Satan did when he rebelled against God. He attempted to usurp God's authority. It is also the sin Satan wants us to commit by believing the lie; "Ye shall not surely die." By believing this lie we assume the one quality of God which we lack -- that of eternal life.
Consider this. If blasphemy is the crime of assuming to oneself the rights or qualities of God, and believing that one is born with an immortal soul assumes the eternal life quality of God, then are those who believe the immortal soul myth committing blasphemy? It would certainly seem so.
On the other hand, remember the innocence quality of children in that they cannot commit sin until they understand that the associated act constitutes a sin. So it would not be blasphemous to believe you are immortal like God if you did not realize you were committing blasphemy. You were ignorant of the fact that it was a sin. In fact, religious leaders with doctoral degrees teach the immortal soul myth as truth. So up until this time you have not been committing the unpardonable sin by believing you were born with immortality like God. Until now, you have accepted a misinterpretation as fact. Guess what? Now you know! In fact, the Bible's definition of blasphemy is assuming to oneself the rights or qualities of God:
And when he saw their faith, he said unto him, Man, thy sins are forgiven thee. And the scribes and the Pharisees began to reason, saying, Who is this which speaketh blasphemies? Who can forgive sins, but God alone? (Luke 5:20-21)
Then the Jews took up stones again to stone him. Jesus answered them, Many good works have I showed you from my Father; for which of those works do ye stone me? The Jews answered him, saying, For a good work we stone thee not; but for blasphemy; and because that thou, being a man, makest thyself God. (John 10:31-33)
So Jesus was accused of blasphemy which is defined as a man assuming the qualities of God. Since all men are mortal beings, when they assume the godly characteristic of eternal life, they commit blasphemy. In addition, they commit what we might call "reverse blasphemy" by assigning human qualities to God! Anger, vindictiveness, and hatred are all qualities of man, not God.
Anyone who would punish others with eternal torture in hell simply for not believing in him, obviously is very angry, vindictive, and hateful. Those characteristics do not apply to God. God is love. Therefore, God did not create such a system -- man did! Man created the immortal soul myth and its associated punishment under Satan's influence. If you believe God created a system whereby billions of people will suffer in hell eternally, you belittle God by assigning to Him human qualities!
Let us consider why the only unforgivable sin is blasphemy against the Holy Spirit. In the beginning, God created the heavens and the earth and placed angels on the earth as caretakers under supervision of the archangel Satan. However, Satan wanted more power. He wanted to be like the most high God:
How art thou fallen from heaven, O Lucifer, son of the morning!... For thou hast said in thine heart, I will ascend into heaven, I will exalt my throne above the stars of God... I will ascend above the heights of the clouds; I will be like the most High. (Isaiah 14:12-14)
Not satisfied being an archangel, Satan desired to be like the most High God. So he rebelled and attempted to usurp the power and authority of God. Satan thus committed blasphemy. God then created man a little lower than the angels during the Genesis recreation of the earth. Man is mortal but can become equal unto the angels when born again as a spirit at or after the Second Coming of Christ. Once man is born again as a spiritual body, he will be immortal and live forever. These new angels being created from mortal men and women will then assume the duties of the rebellious angels on earth.
If immortal replacements are being created to replace the rebels, then certainly one characteristic which they must not possess is that quality which caused the originals to fail! The original crew committed blasphemy against Jesus, the creator of the earth. They rebelled against His creation and failed in their responsibility as earthly caretakers. The Trinity's current day-to-day representative assigned to aid Christians on the earth is the Holy Ghost. Thus, the one unpardonable sin which man must not commit is this similar sin of blasphemy against the Holy Ghost! Any man who commits this sin cannot be born again as a spirit. God does not desire to create more immortal spirits with the same character flaw which caused the originals to fail.
Only those believing in Jesus will gain eternal life. A person who commits blasphemy by assigning to himself godly characteristics believes in himself, not Jesus. Therefore, these people do not qualify for eternal life under the New Testament covenant of John 3:16 since they do not believe in Jesus, but themselves. Meek, humble humans are going to inherit eternal life, not holier than thou blasphemers.
Christians born again as spiritual beings shall inherit the earth with Jesus Christ as their leader. These new spiritual caretakers will not be self-aggrandized, holier than thou, power grabbing, blasphemous spirits! In fact, the Bible describes them as follows:
But the meek shall inherit the earth... (Psalm 37:11)
Blessed are the meek: for they shall inherit the earth. (Matthew 5:5)
No human with the character flaw which caused Satan and some of his angels to rebel will be allowed to become immortal and live forever! There is an additional passage in the Bible relating to an unpardonable situation:
For it is impossible for those who were once enlightened, and have tasted of the heavenly gift, and were made partakers of the Holy Ghost, And have tasted the good word of God, and the powers of the world to come, If they shall fade away, to renew them again unto repentance; seeing they crucify to themselves the Son of man afresh, and put him to an open shame. (Hebrews 6:4-6)
(Although being deliberately a **** would also help a lot)