Q. Is there any sin that can’t be forgiven?
A. In Luke 12:10, it reads “…he who blasphemes against the Holy Spirit will not be forgiven.” To commit blasphemy against the Holy Spirit is to attribute to Satan what is actually of the Holy Spirit. This sin is not unforgivable, in principle, because no sin is beyond God’s mercy. But, it is a rebellion against God that blinds people to their own need for forgiveness. God cannot forgive if we do not desire to be forgiven or if we deem ourselves to be beyond redemption and refuse to allow God to forgive us.