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Matthew 12:22-32 is the text for this sermon entitled, "The Unforgivable Sin."
Jesus attributes the healing and exorcisms He performs to the power of the Holy Spirit, emphasizing the Spirit's divine role in His ministry. Interesting how his ministry of teaching and healing caused so much controversy! The power of the Spirit working in Jesus’s ministry was the fulfillment of Isaiah 61. The broader public response to this healing event was “all the people were astonished.”
This raises the question, “Could this be the Son of David?” The language is typical of Jewish messianic expectations. One purpose of Matthew is to answer this question for every inquirer of the Bible--yes! this is the Son of David, the Son of God!
Then the Pharisees accused Jesus of using the power of Beelzebul, showing rejection of the Holy Spirit's work through Jesus. During the time of Jesus, Jewish tradition and understanding of Beelzebul were shaped by a combination of biblical texts, contemporary Jewish writings, and popular beliefs. Beelzebul, also spelled Beelzebub, is a figure that appears in various ancient sources, and its perception among Jews of the Second Temple period reflects both theological and cultural factors.

The name "Beelzebul" is often linked to "Baal-Zebub," which means "Lord of the Flies" in Hebrew. Originally, Baal-Zebub was a deity worshiped in Ekron, one of the Philistine cities, associated with healing and perhaps fertility. Over time, especially in Jewish texts, the name became associated with a demonic figure or a prince of demons.
Good news--Jesus is stronger than Beelzebul!
What is blasphemy against the Holy Spirit?--attributing the work of Jesus to the Devil. What is the unforgiveable sin?--being in such an entrenched mindset and unrepentant attitude that you reject everything that the Spirit of God has offered. Good news--sin can be forgiven, unless we do not want to be forgiven and do not care.