When Ananias and Sapphira lied to the Holy Spirit, Peter explained the enormity of their sin in these words: “You have not lied to men, but to God” (Acts 5:3, 4). To sin against the Holy Spirit, is to sin, not against a creature, but against God.
This argument acquires greatly increased force, when we consider the words of Christ:
“All manner of sin and blasphemy shall be forgiven unto men; but the blasphemy against the Holy Spirit shall not be forgiven unto men” (Matthew 12:31).
Whatever be the reason that renders blasphemy against the Holy Spirit unpardonable, it must include in it that He is God. If he is not God, sin committed against Him would be less heinous than that committed against the Father and the Son. Lord Jesus adds on;
“Anyone who speaks a word against the Son of Man will be forgiven, but anyone who speaks against the Holy Spirit will not be forgiven, either in this age or in the age to come” (Matthew 12:32).
Peter who denied the Lord three times was forgiven, but anyone who denies the Holy Spirit willfully will not be forgiven forever.
Passages of the Old Testament which speak of Jehovah, the Supreme God, are, in the New Testament, applied to the Holy Ghost (Ex. 17:7 compared with Heb. 3:9; Isaiah 6:8, with Acts 28:25; Jer. 31:31-34, with Heb. 10:15-17).
The attributes of God are applied, in Scripture, to the Holy Spirit.
· Eternity. “Who through the eternal Spirit offered himself without spot to God” (Heb. 9:14).
· Omnipresence. “Whither shall I go from thy Spirit? and whither shall I flee from thy presence?” (Ps. 139:7).
· Omniscience. “The Spirit searcheth all things; yea, the deep things of God” (1 Cor. 2:10).
Divine works are ascribed to the Holy Spirit.
· Creation. “The Spirit of God moved on the face of the waters” (Gen. 1:2). “By His Spirit He garnished the heavens (Job 26:13).
· Providence. “Thou sendest forth Thy Spirit, they are created; and thou renewest the face of the earth” (Ps. 104:30).
· Miracles. “If I cast out devils by the Spirit of God, then the kingdom of God is come unto you” (Matthew 12:28). “To another is given the working of miracles by the same Spirit” (1 Cor. 12:10).
· Resurrection of Christ. “Declared to be the Son of God with power, according to the Spirit of holiness, by the resurrection from the dead” (Rom. 1:4). “Being put to death in the flesh, but quickened by the Spirit” (1 Pet. 3:18).
· Resurrection of believers. “If the Spirit of Him Who raised up Jesus from the dead dwell in you, He Who raised up Christ from the dead shall also quicken your mortal bodies by His Spirit Who dwells in you" (Rom. 8:11).