But unto him that blasphemeth against the Holy Spirit (tōi de eis to hagion pneuma blasphēmēsanti). This unpardonable sin is given by Mar 3:28.; Mat 12:31. immediately after the charge that Jesus was in league with Beelzebub. Luke here separates it from the same charge made in Judea (Luk 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 eis here in the sense of “against.”