Pope John Paul II on the Unpardonable sin

“Man cannot get back onto his feet unaided: he needs the help of the Holy Spirit. If he refuses this help, he commits what Christ called “the blasphemy against the Holy Spirit”, “the sin which “will not be forgiven” (Mt 12:31).

Why will it not be forgiven? Because it means there is no desire for pardon. Man refuses the love and the mercy of God, since he believes himself to be God. He believes himself to be capable of self-sufficiency.” —from Memory and Identity

+ A Prayer of Forgiveness, Reparation and Penitential Love.