Upvote:1
In the Church of the Reformation (my fellowship), blasphemy against the Holy Spirit is viewed as a rejection of salvation from a place of real understanding of what you are choosing (no deception, no double-mindedness). It is the unpardonable sin because eternal life is not innate but comes from the receiving of Holy Spirit, so to reject Holy Spirit is to reject life itself. And if you don't have life, you don't have salvation.
Consider:
John 3:16
For God so loved the world that he gave his one and only Son, that whoever believes in him shall not perish but have eternal life.
Galatians 6:8
Whoever sows to please their flesh, from the flesh will reap destruction; whoever sows to please the Spirit, from the Spirit will reap eternal life.
Romans 8:1-2
Therefore, there is now no condemnation for those who are in Christ Jesus, because through Christ Jesus the law of the Spirit who gives life has set you free from the law of sin and death.
John 6:63
The Spirit gives life; the flesh counts for nothing. The words I have spoken to you—they are full of the Spirit and life.