The unpardonable sin spoken of in passages such as Matt 12: 31-32; Mark 3:29; Luke 12:10 has puzzled Bible readers for centuries. The idea that man can commit an act which puts him beyond the extent of God’s forgiveness and mercy is extremely unsettling. The sin itself appears to be one of attributing the righteous work of the Christ and the Holy Spirit to Satan. Some would therefore question whether such a sin could even be committed today. Even if that is in fact the case, an unforgivable sin in any age is an awesome thing.
By implication the act of forgiveness involves recognizing that forgiveness is required. In other words, the one extending forgiveness must acknowledge that a wrong has been committed. In that sense forgiveness is not the ultimate answer to sin.
In fact, in Hebrews 10:26-27 God promises a new covenant relationship in which laws will be implanted on the heart and sins will be forgotten. Since we are no longer under the covenant of Jesus’ day but rather under the New Covenant, then forgiveness has been improved upon. God now has no memory of transgressions, including any which may have been unforgiven under the Old Covenant ministry of Christ (Galatians 4:4). Forgiveness has been supplanted by forgetfulness.
God’s grace is therefore the answer to even unforgivable sin. A sin that God cannot or does not remember is a sin that did not happen for all intents and purposes. God has moved beyond forgiveness to embrace the ultimate release from our sin- amnesia.