Blasphemy is like plagiarism ,which is attributing the work of the author and the finisher to another person or persons..
If Christ the anointing Holy Spirit of God has begun the work of salvation is us he will finish it to the end. He is the Alfa and Omega whose name is Jealous . He jealously guards that position of one not seen the invisible source of his faith that works in us to both will as the author and do as the finisher.Having it as to the one who has done all the work necessary appeasing the wrath of the father.. .
Looking unto Jesus the author and finisher of our faith; who for the joy that was set before him endured the cross, despising the shame, and is set down at the right hand of the throne of God. Heb 12:2
Because he forbids that men walk by sight even the Son of man as that seen rejected blasphemy by men calling Him good and wanting to literally crown His corrupted flesh as good so that they could glory in his flesh . He always worked to discredit that seen for good and give the authorship as to the glory to God not seen as the good one.
Blasphemy as to walking by sight (Son of man) is forgivable as shown with Peter(Mathew 16).. But to attribute the work of the faith of our Lord Jesus Christ, the Lord of glory, with respect of persons seen is not forgiven
We walk by faith the unseen eternal not by sight after that seen the temporal
Jam 2:1 My brethren, have not the faith of our Lord Jesus Christ, the Lord of glory(not seen) , with respect of persons. (As that seen)
Jam 2:7 Do not they "blaspheme" that worthy name by the which ye are called?
If blasphemy against that seen was not forgivable then all of the apostles have failed the test.Blasphemy against the Son of man when he was here is questioned as to what manner of spirit whether it is walking by sight as the apostles did and failed or walking by faith in respect to God not seen as the invisible witness that works in us.
The conclusion of blasphemy the Son of man>
Luk 9:55 But he turned, and rebuked them, and said, Ye know not what manner of spirit ye are of.
Every time the spiritual meaning was hid in a parable blasphemy against the Son of man was committed. It was like the Son of man had disappeared and then came who is the greatest as the things of men. Three times they committed blasphemy against the Son of man as that seen in that way.
Let these sayings sink down into your ears: for the Son of man shall be delivered into the hands of men.But they understood not this saying, and it was hid from them, that they perceived it not: and they feared to ask him of that saying.Then there arose "a reasoning among them" (philosophical) , which of them should be greatest. Luk 9:44
Although those who did know Christ after the flesh did commit blasphemy in respect to one seen and Christ no longer will appear in the flesh .Today it is transferred to a favorite teacher, or pastor who can cause a person to leave their first love the hearing of God not seen through His word, and have the faith of Christ in respect to men like Nicole the leader of the Nicolaitanes. the same warning applied to them (Ye know not what manner of spirit ye are of.
Do the first works...... believe eternal God not seen, not temporal men seen.
I know thy works, and thy labour, and thy patience, and how thou canst not bear them which are evil: and thou hast tried them which say they are apostles, and are not, and hast found them liars:And hast borne, and hast patience, and for my name's sake hast laboured, and hast not fainted.Nevertheless I have somewhat against thee, because thou hast left thy first love.(the hearing of faith) Remember therefore from whence thou art fallen, and repent, and do the first works(believe God not seen, not men seen) ; or else I will come unto thee quickly, and will remove thy candlestick out of his place, except thou repent.But this thou hast, that thou hatest the deeds of the Nicolaitanes, which I also hate. Rev 2:2