Why is blaspheming the Holy Spirit unpardonable? It's because only the Holy Spirit can convict us that we may believe on the Lord Jesus Christ (John 16:7-11). Only the Holy Spirit can make Christ real to our hearts. He is the agent of new birth through faith in Christ. Saving faith is the gift and work of the Holy Spirit in our hearts (1 Corinthians 13:13; Philippians 1:29).
Understand that blaspheming is not resisting the Holy Spirit. A person may resist the Holy Spirit and later yield to receive Jesus as Lord (1 Corinthians 12:3). Blaspheming the Holy Spirit is not committed by someone who has been saved, whose heart has already been transformed by the Holy Spirit (Romans 12:2). It is committed by someone who has rejected the gospel of Christ totally and finally.
Jesus warned people who saw His miracles and attributed them to the devil, that they would receive no forgiveness in this life nor the world to come. Jesus performed all His miracles by the power of the Holy Spirit (Acts 10:38). Those people adamantly reject Christ, as well as His miracles, and the greatest miracle of all, the resurrection of our Lord Jesus Christ (Romans 1:3-4).
