I can offer my opinion... I has to fo with the unsen things and those seen .A mater of faith
Blaspheming against the Holy Spirit not seen comes as we deny Christ in unbelief (no faith like the foolish Galatians ) . But remember he cannot deny us if he has paid the wage of sin in our place
.If he has begun the good work he will call us and turn us towards him so that we then moved by the Spirit working in the believer it can in return repent us and comfort one self with a big hug form our Father. reminding us to put a way childish things.
2 Timothy 2:12-14 King James Version (KJV) If we suffer, we shall also reign with him: if we deny him, he also will deny us: If we believe not, yet he abideth faithful: he cannot deny himself. Of these things put them in remembrance, charging them before the Lord that they strive not about words to no profit, but to the subverting of the hearers.
Peter Mathew 16: 22-23) under the influence of the father of lies did blaspheme the name of God. But is was in respect to the things of men seen, the Son of man Jesus. Jesus refused to take the glory belong to the unseen father and making it after his own self as flesh seen he was forgiven
Now that the Son of man is no longer here all power is seen going directly to the unseen holy place . If a person continues to blaspheme (attribute the work of one to another, like plagiarism)) in respect to the things not seen the eternal . . . They have no other way to be forgiven .They have rejected the word of God as the author and finisher of our new faith . He will call back those he can forgive
Matthew 12:31-32 ]Wherefore I say unto you, All manner of sin and blasphemy shall be forgiven unto men: but the blasphemy against the Holy Ghost (not seen) shall not be forgiven unto men. And whosoever speaketh a word against the Son of man,(seen) it shall be forgiven him: but whosoever speaketh against the Holy Ghost, it shall not be forgiven him, neither in this world, neither in the world to come.