What the Bible says about Rejecting God's Spirit
(From Forerunner Commentary)
A person who blasphemes the Holy Spirit allows Satan to influence him so thoroughly that he refuses to submit to God. He rejects the power of God‚s Spirit and defiantly shakes his fist at His Creator. In this state he is too proud and rebellious to repent, and thus God cannot forgive him.
Martin G. Collins
Are Some Sins Worse Than Others?