What did Christ really mean when He said “Blasphemy against the Holy Ghost shall not be forgiven unto men.” Can’t we receive absolution for this sin through the Sacrament of Penance?
From the Catechism:
1864 “Therefore I tell you, every sin and blasphemy will be forgiven men, but the blasphemy against the Spirit will not be forgiven.” There are no limits to the mercy of God, but anyone who deliberately refuses to accept his mercy by repenting, rejects the forgiveness of his sins and the salvation offered by the Holy Spirit. Such hardness of heart can lead to final impenitence and eternal loss.
Blasphemy against the Holy Spirit is refusal to repent. Someone who goes to confession is repenting. Blasphemy against the Holy Spirit is not so much an action as an attitude. God does not force His grace on us, if we refuse it we do not receive it.