3:28Mark 3:28

All sins and blasphemies committed by people, even words spoken against Jesus by those who do not yet see who He is, can be forgiven when the sinner repents and believes, because the Holy Spirit can still bring such a one to see the error and have the guilt washed away.DA 321.3+2 The one exception is deliberately calling the work of the Holy Spirit the work of Satan after receiving clear and convincing evidence that it is of God, which shuts out the Spirit's light and cuts off the very channel by which God reaches the heart.DA 321.3+2 The Pharisees showed this when they saw God's holy power in Christ's healing works and knew it was real, yet closed their eyes to the evidence and condemned it as demonic in order not to be changed.4MR 360.1+2 So great care is needed in judging the work of others, lest by calling a manifestation of the Holy Spirit evil, or by dismissing Spirit-inspired work as merely human, guilt is incurred, and no one is authorized to declare another beyond salvation for those who heed warning can still be corrected.SPBC 143.2–3+2

The declaration came immediately after the healing of a possessed man who was both blind and dumb, when the Pharisees renewed their accusation that casting out of devils was done through the prince of devils.DA 321.3+1 It was uttered in direct response to that charge, setting the broad assurance of pardon against the specific blasphemy then being spoken.DA 321.3

It belongs to a period when entire nights were given to prayer while the days were crowded with great companies pressing in, so that there was not even time to eat.DA 321.1–2 The unceasing labor wore the worker out in the judgment of friends, and some feared His reason was unsettled.DA 321.1–2 At the same time bold statements and denunciations of the scribes and Pharisees alarmed His brothers, who felt keenly the reproach falling upon themselves and determined He must be persuaded or constrained to cease that manner of labor.DA 321.1–2 They induced Mary to unite with them in prevailing upon Him to act with greater prudence.DA 321.1–2

The promise is that all sins and blasphemies of the sons of men shall be forgiven.DA 321.3+4 Even words spoken against Jesus Himself by those who do not discern His divine character may be pardoned.DA 321.3 This is possible because through the Holy Spirit such sinners can still be brought to see their error and to repent.DA 321.3 Whatever the sin, if the soul repents and believes, its guilt is washed away in His blood.DA 321.3+4

The exception to the promise is the deliberate attributing of the work of the Holy Spirit to Satan after receiving clear, convincing evidence that it is from God.DA 321.3+2 This deliberate rejection declares the Spirit's work to be from Satan and cuts off the fountain of blessing and the channel by which God communicates with the heart.DA 321.3+2 By that refusal the Spirit's influence and the light God has given are shut out, leaving the person in darkness.HSP 25.6+1 It is therefore not an ordinary failure but a deliberate refusal of the means by which God reaches the heart.Lt 20, 1889, par. 17–18
The Pharisees illustrated this when God's holy power was shown in Christ's works of healing.4MR 360.1+1 They recognized the reality of that power and had clear evidence of Christ's divine power, yet rejected it and closed their eyes to it.4MR 360.1+2 They resisted the truth so firmly that the heart would not be converted, because they did not want to be changed by it, and condemned God's work as demonic.4MR 360.1+2 This blasphemy against the Holy Spirit has no forgiveness in this world or the world to come.16MR 93.1–4+1 Calling the Spirit-inspired work of God a merely human work likewise rejects the evidence of the Spirit and is the unforgivable sin against which the passage warns.Ms 159, 1903, par. 7–11

The verse warns against rash judgment in the church, which labors to separate evil from good and will not knowingly tolerate wrongdoing but expels it from heart and life.SPBC 143.2–3 In passing judgment on the work of others great care is needed, lest in calling a manifestation of the Holy Spirit the work of evil agencies guilt is incurred.SPBC 143.2–3 No one is authorized by the promise that sins and blasphemies can be forgiven to declare that another has committed the unpardonable sin or is beyond salvation.Ms 30, 1901, par. 6–8 God sends warnings to correct people, and those who heed His word can be corrected and guided.Ms 30, 1901, par. 6–8
Knowingly making false reports despite having opportunity to see the fruits of the work is a deliberate act, not one done in ignorance.Lt 212, 1897, par. 2–3 Those who have known the evidence of the Spirit's work and still oppose it are without excuse, for their doubt and unbelief amount to speaking against and denying the Holy Spirit.16MR 81.3–82.1 Those who persist in this course cannot be saved unless they see and confess their errors.16MR 81.3–82.1

In application to the angels' messages, those who experienced the power and glory attending the first and second angels' messages but called that power demonic hardened their hearts and refused the third angel's message.5MR 426.2+1 By knowingly rejecting heaven's light and persisting in that charge they place themselves beyond the hope offered to others and will be shut out.5MR 426.2+1 They have less hope than sinners who never received that light or hardened their hearts against it.Ms 3, 1853, par. 11 Those who have not hardened their hearts can still recognize the truth and accept the messages.5MR 426.2