Blasphemy against the Spirit is attributing the work of God, which is good, to the work of the devil, or saying it is evil works.
It is attributing something evil to God when He is good.
Many people do this by saying God does not love me, He is punishing me, He does not care about people, He causes natural disasters, and wars.
Blasphemy is not rejecting Christ, for that is only a sin, and does not give them salvation, but they can still be saved.
For blasphemy is not going against the Son, the man Christ Jesus, and not accepting Him as Savior, for a person can go against the Son, the flesh, and be forgiven, but cannot go against the Spirit, and be forgiven.
Also many people believe in a God, and that He is good, and cares about people, but reject Christ, but they can still be saved, for they did not go against God.
Which is the case of Paul for he went against Christ, rejecting Him, and going against the Church, but he was still saved, because He did not go against God, he only went against the man Christ Jesus not believing He was of God, and is God, until Jesus got a hold of him then he straightway followed Jesus.
A person can blaspheme against the Son, the flesh, but not against the Spirit, so rejecting Jesus as Lord and Savior is not blasphemy against the Spirit, it only means they cannot have salvation, but they can still be forgiven and be saved.
If a person believes Jesus did evil works that would be blasphemy against the Spirit, whether they believe the works was of God, or not, for He was of God regardless of what they believe about Him, because the Bible says He did good works which cannot be denied, but they say otherwise rejecting truth presented to them that is obvious, but rejecting Him as Savior is not blasphemy, for they are going against the man Christ Jesus, but they would not have salvation.
The Bible said many believed on Jesus, but said nothing for fear of being put out of the synagogue, and Nicodemus said to Jesus, we know that you are a man of God, for no man can do these works unless God is with him, and they knew Jesus did good works, and was a good man, that could not be denied, which Jesus told them for what good work do you stone me for, and if Jesus did good works, and they knew it, then He would of had of been of God.
But they wanted to deny Jesus so much that ignored that, and said He cast out devils by Beelzebub, prince of the devils, for them going against Jesus blinded them to the obvious fact that He was good, and had to be of God.
But the truth is most people would not believe Jesus did evil works, but good works, even people that do not recognize Him as Savior, for many will say He was a good man but do not accept Him as Savior, and even the occult says Jesus is a good man, and more than that, an ascended master, and avatar, but not Lord and Savior.
People who would actually say Jesus was not a good man, whether they believe Him to have existed, or only a made up character, would have to be bitter, and hateful type of people, that like to slander, and do not face reality.
A good example is this, which I did not watch for Mr. Rogers when I was a child unless I was going through the channels, and say him, and maybe stayed for a minute before moving on, because he appeared too mellow for me, although I still considered him a good man, but now being an adult, he is great in his conduct and attitude, and talked to everyone the same way, and is probably one of the best examples of a Christian I have seen.
And usually documentaries about a person is done on television, and the person actually in the documentary, or a movie of someone else playing the person to show their life.
But you do not see a movie on the big screen, in theaters, of a documentary of a person that the person is actually in it, and footage about his actual life.
But they made one about Mr. Rogers, where it was footage about him, and his life, which is how much they admired him, and thought he was great.
But I mentioned Mr. Rogers to my friend, although he does not go to Church, and does not accept Jesus as Lord and Savior, and he said, oh they say that Mr. Rogers is a pedophile, even though he was never accused, and even after his death was never accused, the same as some people say that Mr. Rogers was in the military as a sniper, and that is why he wore sweaters to cover up tattoos he had.
But like people will go against the man Christ Jesus, they will also go against someone like Mr. Rogers, who was actually on the level, and genuine, because they cannot stand that someone represents goodness so well for it makes them look bad because of their sinful lifestyle that they are ashamed of when they know, or hear of someone who represents goodness, although they keep enjoying the sins.
For some people are bitter, and hateful like that, for that is a shame to slander a person who does represent goodness, because they can't stand that someone behaves that good, and decent.
Of course some people will say things contrary to Mr. Roger's lifestyle, because it is shock value, as people say really, I don't believe it, for they think it is funny, but some are bitter, and hateful.
Why would anybody go against Jesus thinking He was not a good man, when the Bible testifies that He was a good man, whether He existed, or was a fictional character in a book.
But some like the Pharisees will ignore the obvious facts that Jesus did good, and was a good man, and say something negative about Him, and the world knows about Jesus, for it is in the Bible, and the only account we have of Him, so for them to go against the good nature of Jesus, when it is obvious that He was good, would be blasphemy against the Spirit.
It is the same as people that say hypocrites concerning Christianity, but if you actually represent goodness they would go against that too, for they are against it no matter how you act.