Every sin and blasphemy shall be forgiven unto men, but blasphemy of the Spirit shall not be forgiven (Matt. 12:31, 32), "blasphemy of the Spirit" meaning blasphemy against the Divinity of the Lord's Human, and against the holiness of the Word. That the Divine Human of the Lord is meant by the name of Jehovah God in the celestial or highest sense, is evident from the following passages:

Jesus said, Father, glorify Thy name. And there came a voice out of heaven, saying, I have glorified it, and will glorify it again (John 12:28). Whatsoever ye shall ask in My name, that will I do, that the Father may be glorified in the Son; if ye shall ask anything in My name, that I will do (John 14:13, 14). In the Lord's Prayer, Hallowed be Thy name (Matt. 6:9) has the same meaning in the celestial sense. The same is true of "name" (Exod. 23:21; Isa. 63:16). As blasphemy of the Spirit is not forgiven unto men (according to the words in Matt. 12:31, 32), and as this is what is meant by this commandment in the celestial sense, it is added, "for Jehovah will not hold him guiltless who taketh His name in vain."