From the Gospel (Mt 12:31) we see that the unforgivable sin, or what is the same, the mortal sin, is properly called blasphemy against the Holy Spirit. This means stubborn unbelief that resists evident truth and calls it falsehood, as the Jews did with regard to Christ's miracles.
Blasphemy against the Spirit of God is also the deliberate distortion of Holy Scripture, written by the inspiration of the Holy Spirit, and of the writings of Church authors. The Apostles already lament this (2 Pet 3:15-16 and elsewhere). The rejection of His gift of life and of the blessings He sends us is also absolute blasphemy against the Holy Spirit. So too is the use of these gifts for evil by corrupted men, that is, using them not for life but for its destruction.
Comparing this general concept of mortal sin with the Apostle John's division of sins into mortal and non-mortal, we find that he calls non-mortal those sins which do not prevent men from being children of God. These are involuntary sins, sins of weakness and ignorance.
On the contrary, mortal sins are those which mark the children of antichrist and the children of the world. Such are, according to the Apostle, the denial of the truth of the Incarnation of the Son of God (1 Jn 4:3), the failure to practice righteousness, and hatred of one's brother (1 Jn 3:10). Or, as the Seventh Ecumenical Council defines it in canon 5, they occur "when certain persons, sinning, remain without amendment" (Theophylact, on this passage).
But from the connection of the discourse, one may think that the Apostle has in view what was said above, in verse 12. "He who has the Son of God has life; he who does not have the Son of God does not have life." Therefore by sin unto death one should understand chiefly the rejection of the Incarnation of the Son of God.
The Apostle Paul speaks of this directly (Heb 6:4-6): it is impossible for those once enlightened, who have tasted the heavenly gift, become partakers of the Holy Spirit. Tasted the good word of God and the powers of the age to come, and then fallen away, to renew them again to repentance, since they crucify again the Son of God for themselves and put Him to shame.
Thus the meaning of the Apostle's teaching is this. Believers should pray only for those of their brethren who acknowledge the Incarnation and death of the Son of God, and who remain in the faith and in communion with the Church.
A Christian should not pray for those who have broken their bond with Her, such as heretics and apostates. Nor should he pray for those who are not in communion with Her, such as unbelievers and the non-Orthodox. This is confirmed by the canons of the holy Apostles, 10 and 45, and by the conciliar canons, Antioch 2 and Laodicea 33.
As for grave sinners within the Church Herself, the possibility of their conversion and repentance remains in them as long as they are alive. Therefore the Church does not cease Her prayers for them, if they remain in visible communion with Her.
Saint John Chrysostom also says concerning those guilty of blasphemy against the Holy Spirit: "This guilt too was forgiven to those who repented. Many of those who had spewed blasphemies against the Holy Spirit later believed, and everything was forgiven them" (On Matthew, Homily 41:3).
But it is clear that such prayers cannot be offered for suicides. By their suicide they showed a lack of faith in God's providence and of hope in His mercy. Seeking relief and rest from imagined or real evils, not in the mysteries and prayers of the Church but in violent death, they thereby broke their bond with Her and deprived themselves of the right to these prayers.