Not completely.
“Wherefore I say unto you, All manner of sin and blasphemy shall be forgiven unto men: but the blasphemy against the Holy Ghost shall not be forgiven unto men. And whosoever speaketh a word against the Son of man, it shall be forgiven him: but whosoever speaketh against the Holy Ghost, it shall not be forgiven him, neither in this world, neither in the world to come.”
Matthew 12:31-32, KJV
“Verily I say unto you, All sins shall be forgiven unto the sons of men, and blasphemies wherewith soever they shall blaspheme: But he that shall blaspheme against the Holy Ghost hath never forgiveness, but is in danger of eternal damnation: Because they said, He hath an unclean spirit.”
Mark 3:28-30, KJV
And this is an important issue to consider as asking for forgiveness for a sin you do not wish to stop from doing and thus using God as an excuse for being allowed to continue it by God’s forgiveness is blasphemy. Blasphemy is defined, in a religious sense, as a great disrespect shown to God. So repentance is not intended for the purposely continued sinner. Eternal damnation is. Sins may be forgiven only if the sinner wishes to profess and discontinue the wrongdoing, not using God to excuse it and overlook it.
Wy69
Church age believers have the Holy Spirit sealed within, it’s impossible for us to commit this sin, consciously or unconsciously. For example, some Corinthians accused other believers of cursing Jesus while speaking in tongues, but Paul in effect told them it was impossible because of the Holy Spirit’s presence within them. (1 Cor. 12:3) The same would hold true for us.
For our age, the unforgivable sin is to reject the pardon Jesus purchased for us with His life. Doing so puts us outside of God’s forgiveness because the death of His Son is the only remedy He has provided for our sin problem.
Matt. 12:30-32 was directed toward the Pharisees who watched with their own eyes while Jesus performed miracles of various kinds. They refused to believe He was the Messiah their own scriptures had foretold so they attributed His miracles to the only other supernatural force they knew, the devil (Matt. 12:24). In other words, they didn’t do this out of ignorance but out of malicious intent.
When He took on human form, Jesus set aside His God-like power and performed His miracles through the power of the Holy Spirit, so these Pharisees were blaspheming the Holy Spirit. By saying they would not be forgiven in this age or the age to come Jesus was saying that by their deliberate unbelief they had sealed their eternal destiny.
Then there are those “thorns in the flesh”, those ‘messengers of Satan, that don’t get taken out immediately requiring the daily sufficiency of Christ’s grace. I’m sure Paul wasn’t the only Christian to ever have one.