Matthew 12:31-32; Psalm 103

Matthew 12:31-32
These verses deal with the much-misunderstood idea of the "unpardonable sin." The sin spoken of here is blasphemy against the Holy Spirit. Charles Ryrie in the Ryrie Study Bible, p. 1438 says, "Technically, according to the scribes, blasphemy involved direct and explicit abuse of the divine name. Jesus here teaches that it also may be the reviling of God by attributing the Spirit's work to Satan. The special circumstances involved in this blasphemy cannot be duplicated today; therefore, this sin cannot now be committed."

We can't accidentally commit the "unpardonable" sin. Neither can we commit sin so great that we are beyond God's power to save. The only sin that God cannot and will not forgive is a deliberate rejection of God and all faith. Those who reject God and Jesus' work on the cross are in reality rejecting the Holy Spirit too because the Holy Spirit is the One who bears witness to us about God's truth. Such a person can't be forgiven unless he has a change of heart and recognizes His need of forgiveness and of a Savior. 

Psalm 103
This is a beautiful psalm of praise to God for His love toward us. God's love is not just words but is born out in His actions.
"Praise the Lord, O my soul; all my inmost being, praise his holy name. Praise the Lord, O my soul, and forget not all his benefits--" vv. 1-2

Tomorrow we will take a look at the rest of the psalm and see exactly what those benefits are.