A man shall be forgiven every sin and blasphemy, but blasphemy against the Spirit shall not be forgiven, Matt. 12:31, 32.

Blasphemy against the Spirit means blasphemy against the divinity of the Lord's Human, and the holiness of the Word. It is evident from the following passages that the Lord's Divine Human is meant in the celestial or highest sense by 'the name of Jehovah God':

Jesus said, Father, glorify your name; and a voice came forth from heaven saying, I have glorified it and I will do so again. John 12:28.

Whatever you ask in my name, that will I do, so that the Father may be glorified in the Son. If you ask anything in my name, I shall do it. John 14:13, 14.

This too is the meaning in the celestial sense of 'May your name be hallowed' in the Lord's prayer; and likewise of 'name' in Exod. 23:21; Isa. 63:16. Since blasphemy against the Spirit is not forgiven anyone (as stated in Matt. 12:31, 32), and this is the meaning in the celestial sense, the phrase is added to the commandment: 'For Jehovah will not hold anyone guiltless, who takes His name in vain.'