There is no unpardonable sin as traditionally taught, namely that some sins cannot and will not be forgiven, or that after a certain point in their lives, people have no inclination to seek the way of salvation or reconciliation with God and therefore cannot be saved. Such teachings slander and blaspheme the loving Father and create the impression that He is a God of insatiable wrath, and one who consigns humans to eternal punishment and hell because they refuse to believe the doctrines of the churches or fall short in other ways.
The danger of such teachings in that it enslaves people in an unhealthy fear of God and of displeasing Him. Also, it prevents those who come to believe that they have committed the “unpardonable sin” from seeking salvation as they feel there is no hope for them to find it. The truth is that no soul is without the privilege of being able to come to the Father and ask for and obtain His Love and mercy, even in the spirit world.
However, the Bible does allude to a sin that will never be forgiven, namely, “blasphemy against the Holy Spirit” (Matt. 12:31-32; Luke 12:10). What does it mean?
All sins of breaking God’s laws will be forgiven and forgotten as humans ultimately become purified in their natural love and thus sinless. The greatest and unforgivable sin is against the Holy Spirit, which involves resisting the Spirit in not seeking and asking for the Divine Love and union with God. As long as a person is in a state of such refusal, this is unforgivable, for it never ceases. This sin differs from other sins in that the latter cease after having been committed and only their consequences remain and must be suffered. The sin against the Holy Spirit is ongoing and continuous as long as a person remains in the state of mind of resisting the Spirit in not seeking the Divine Love. When that resistance ceases and the Divine Love is sought, this sin too is forgiven.
Reference: Angelic Revelations of Divine Truth, Vol 2, Chapter 8
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