"…Speaking against the Son of man might be due to a failure to recognize Him for what He is. So Paul recalls how in his pre-Christian days he thought it his duty to oppose the name of Jesus of Nazareth. But if, having seen the light on the Damascus road, he had deliberately closed his eyes to it and kicked out against the goad which was directing him into the true path, that would have been the sin against the Holy Spirit.
The Holy Spirit persuades and enables men to accept Christ and enjoy the saving benefits of the gospel [John 16:8; 1 Corinthians 2:12-14; Acts 7:51], but if anyone refuses to submit to the Spirit's gracious constraint, preferring to call good evil and evil good, how can the gospel avail for him? The deliberate refusal of the grace of God is the one sin which by its very nature is irremediable" [F.F. Bruce, Answers to Questions (Grand Rapids, Michigan: Zondervan Publishing House, 1973), pp. 46-47.].
By Messianic Jew and Evangelist, Ray Comfort:
"Anyone who rejects the Holy Spirit's convicting influence and does not repent will not be forgiven, 'neither in this world, neither in the world to come' (Matthew 12:32)" [Ray Comfort, "The Unpardonable Sin," The Evidence Bible (Gainesville, Florida: Bridge-Logo Publishers, 2001).].