Our use of the term “unforgivable sin” is the common usage, which refers to a personally irreversible hardening of one’s heart against God’s commander over the hearts of people, the Holy Ghost. While forgivable sin is simply an opposition to the commandment of God, unforgivable sin is also an opposition to the commander of God, the Holy Ghost.
Now, what about Matthew 12:32, which says, in part, “…it shall not be forgiven him, neither in this world [not in this life]….”? Doesn’t that mean that being alive and not in hell is not enough to prove that one has not committed an unforgivable sin? No, because this refers to a specific type of unforgivable sin. Let’s look at the context. Matthew 12:31-32 says:
(31) Wherefore I say unto you, All manner of sin and blasphemy shall be forgiven unto men: but the blasphemy against the Holy Ghost shall not be forgiven unto men.
(32) And whosoever speaketh a word against the Son of man, 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.
Verse 31 talks about the unforgivable sin of “blasphemy against the Holy Ghost.” Verse 32 talks about the unforgivable sin of speaking against the Holy Ghost (“speaketh against the Holy Ghost”). We call this type of unforgivable sin “direct unforgivable sin.” It is “a delineatively (involving focused, imageful thought of one’s options and plans of choosing) voluntary, literal speaking against the Holy Ghost.”
As a footnote, we ask, “Why does God tell us that direct unforgivable sin won’t be forgiven in this life?” It would give some an incentive to learn what God has to say about unforgivable sin.