Blasphemy is against the Holy Spirit (Ruach Elohim), but not unforgivable against God the Father or the Son. The Spirit is the Mother. She is guarded for a reason. Basically, saying the Spirit does not exist, or is not holy by intent, is blasphemy. Her identity as the third member of the first family is hidden in Genesis 1. Echad means ONE (unity of multiples). Elohim is the Father. Ruach Elohim is the Mother, or Spirit of God. She is the other half of God's image (both male and female in union as one / Echad). Elohim is Plural. Adam is the Son. "Let US make Adam in OUR image and likeness." From the foundation, he was made sin, which is why Jesus said this:
Why do you call me good (Agathos). No one is good but God alone.
Agathos means good from the foundation. As we know, EL means Aleph Lamed, or Good Shpeherd. Adam is the Lamb slain from the foundation by Yahweh, dividing the image of God (both male and female) into parts. From this division, Yahweh deceived Eve with the Satan he made in Genesis 3:1. Because of this, he was given a decree by Elohim.
Genesis 9
6 Whoever sheds human blood,
by humans his blood will be shed,
because in his image, Elohim made humans.
The image of Adam was made sin from the very foundation. By this, the relative to God (God is Absolute) could not be considered good (Agathos). ONLY God can be seen as undivided. Division of the image is the point, rendering Sin (Yeast) as its purpose in the loaf of bread. Yeast makes bread rise. God is not after perfect copies (Agathos), but copies in a state of individuation. Only he can restore the image. This is why bloodshed is required for the remission of sins.
Who had his blood shed by human hands on the cross? If you answer Yahweh (Lord), you would be incorrect. Elohim's Holy Spirit impregnated Mary, not Yahweh. Yahweh is the scapegoat, or old nature of Adam (Spirit of the Law). The Spirit of the Law must be set aside (old nature) to receive the Holy Spirit. The Mother, in this case, is the Spirit (Dove of Peace) attending Jesus' baptism. Father was pleased. Mother made peace, exchanging his fallen spirit for the Holy Spirit. NONE good. No, not one. Yahweh is one. He is also the old nature denied by Christ in the Desert.
When the Kingdom of David was offered to Jesus by the Satan he had made, he rejected it. Instead, Rome accepted, ruling the church to this day in the flesh. Where is the true Kingdom? In the Spirit of Christ (no made Holy).
Blasphemy is against only one of the family members.
Matthew 12
Anyone who speaks a word against the Son of Man will be forgiven, but anyone who speaks against the Holy Spirit will not be forgiven, either in this age or in the age to come.
The Father is Elohim, not the Lord shedding blood. Yahweh we denied his host. When Herod rebuilt the temple, this denied him the host and High Priest prepared in Zechariah 3.
The true Father is hidden in Genesis 1, rested in Genesis 2 and walked with Christ in the New Testament. God is Holy. Yahweh was not. As we find out, the Lord is the Son of God, not the Father.
The LORD is the collective mind of Mankind. Adam is the Son of God. We are images of the first. Elohim and Ruach Elohim are ONE (ECHAD). Not that peace has been made with the Son, so too are all three Echad.
Mankind is the trailing edge of the same process. Who rested in Adam? The Father and Mother. We raised our Son (the Lord / Mind) collectively. We took on HIS Sin, making HIM holy in the end. Why is he the Christ and mankind the 'Least of These?' The Saints make the Robe the Son wears from our own suffering of his rule as a child.