Theophylact of Bulgaria
And anyone who utters a word against the Son of Man will find forgiveness. This implies that, regardless of whether he acknowledges his wrongdoing or not, anyone who speaks ill of me—who in appearance is simply a son of man, consorting with tax collectors and sinners—will be pardoned. For for such a person, his disbelief is not regarded as sin. What has he observed that leads him to faith? On the contrary, what has he witnessed that seems worthy of condemnation? He sees a man engaging with sinners and then slanders him; thus, sin is not held against him. Naturally, he might wonder, What kind of Son of God is he who associates with sinners? Consequently, this individual may act in such a way while pretending to be the Son of God, casting accusations and labeling him a deceiver.
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‘And anyone who speaks blasphemy against the Holy Spirit will not be forgiven.’ These words signify that anyone who, witnessing divine miracles and remarkable deeds, refuses to believe and speaks contemptuously of the works of the Holy Spirit—attributing them to Beelzebub—will not be forgiven unless he repents. While speaking against the Son of Man does not incur sin and thus he is forgiven without needing to repent, the one who witnesses the works of God's Spirit and speaks blasphemously without repentance will bear the weight of the gravest sin.