"Anyone who speaks against the Son of Man will be forgiven but whoever blasphemes the Holy Spirit will never be forgiven." Why should there be just one exception to the forgiveness of sin? And why is speaking against the Son acceptable but not against the Spirit? To speak against the Son is clearly wrong but, with repentance, there can be reconciliation. But to sin against the Spirit is to go against Truth itself. This was basically the sin of the Scribes and Pharisees. They not only criticised Jesus; that could be understood. But they locked themselves into a situation where they shut out any openness to the truth, the Truth that others could so easily see present in Jesus. As long as they were in that situation, there was no possibility of reconciliation. Forgiveness in the Gospel is not just a unilateral move on one person's part. It always involves a coming together of two opposing parties in reconciliation. To sin against the Spirit is to close the door on reconciliation. God always wants to forgive but he can only do so where there is an open heart. The Prodigal Son remained in his misery until he decided to return and be reconciled with his Father, who was waiting for just that moment. Ultimately, there can be no mutual forgiveness without reconciliation.