The Bible warns us not to attribute to Satan that which is the work of the Holy Spirit. Pat further elaborates on this unpardonable sin.
The concept of an unpardonable sin has been a source of difficulty for many because it seems to go against the Bible's teachings about grace. We understand that God's grace forgives every sin, but our Lord mentioned one sin that cannot be forgiven.

Let us put it in its biblical context. The religious leaders had come out to hear Him, but they opposed virtually everything He said. As He was doing miracles and casting out devils, they said, "This fellow does not cast out demons except by Beelzebub, the ruler of the demons" (Matthew 12:24).
Those people were so blind spiritually that they were attributing the work of the Holy Spirit to Satan. Not only were they doing this, but they were also rejecting the Holy Spirit's work in their own lives. The Holy Spirit was saying, "This is the Son of God. This is God." And they were saying, "He is not God! He is Satan's agent." Then Jesus said, "Every sin and blasphemy will be forgiven men, but the blasphemy against the Spirit will not be forgiven men.... Whoever speaks against the Holy Spirit, it will not be forgiven him, either in this age or in the age to come" (Matthew 12:31-32).

Obviously, the unpardonable sin is not merely saying an unkind thing about the Holy Spirit. The religious leaders involved had turned totally against the revelation of God. They were so far into their own wickedness that they rejected not only Jesus Christ but also the Holy Spirit. They were saying that good was evil and evil was good. They called the Spirit of God, Satan!

They had rejected spiritual understanding and so could never come to Jesus, the one source of forgiveness. If a person does not accept Jesus, he cannot have forgiveness. If he rejects the Holy Spirit and turns away from Jesus Christ, he can receive no forgiveness. That is what these so-called "religious leaders" had done.

If you want to obey God but are concerned that you may have committed the unpardonable sin, you have not committed it. If anyone today has committed this sin, it would be one who is hard-hearted, who has turned against Jesus, reviled Him, and become so depraved that He would claim that God's Spirit is Satan.