But unto him that blasphemeth against the Holy Spirit (τω δε εις το αγιον πνευμα βλασφημησαντ). This unpardonable sin is given by Mark 3:28; Matthew 12:31 immediately after the charge that Jesus was in league with Beelzebub. Luke here separates it from the same charge made in Judea (Luke 11:15-20). As frequently said, there is no sound reason for saying that Jesus only spoke his memorable sayings once. Luke apparently finds a different environment here. Note the use of εις here in the sense of "against."