What is the “unforgivable sin”? Is this the “sin unto death?”

Mt 12:31 – 32
31 Therefore I say to you, any sin and blasphemy shall be forgiven people, but blasphemy against the Spirit shall not be forgiven.
32 Whoever speaks a word against the Son of Man, it shall be forgiven him; but whoever speaks against the Holy Spirit, it shall not be forgiven him, either in this age or in the age to come.

Mark 3:29
29 but whoever blasphemes against the Holy Spirit never has forgiveness, but is guilty of an eternal sin

Blasphemy of the Holy Spirit was committed when someone witnessed Jesus perform a miracle, and then attributed it to the power of the Devil. This indicated a heart so hardened that the individual was unable to respond to the teaching of the gospel. Anyone who does not accept the gospel will be lost.

1 John 5:16-17
16 If anyone sees his brother committing a sin not leading to death, he shall ask and God will for him give life to those who commit sin not leading to death. There is a sin leading to death; I do not say that he should make request for this.
17 All unrighteousness is sin, and there is a sin not leading to death.

I believe that any sin that one refuses to repent of is a sin leading to death. In the context here, the sin leading to death is the refusal to accept Jesus as the son of God. This was a Gnostic problem in the 1st Century. Let’s read the context.

1 John 5:10-13
10* The one who believes in the Son of God has the testimony in himself; the one who does not believe God has made Him a liar, because he has not believed in the testimony that God has given concerning His Son.
11* And the testimony is this, that God has given us eternal life, and this life is in His Son.
12* He who has the Son has the life; he who does not have the Son of God does not have the life.
13* These things I have written to you who believe in the name of the Son of God, so that you may know that you have eternal life.

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