Matthew 12 has it in context, directly:
28Truly I tell you, the sons of men will be forgiven all sins and blasphemies, as many as they utter. 29But whoever blasphemes against the Holy Spirit will never be forgiven; he is guilty of eternal sin.”
30Jesus made this statement because they were saying, “He has an unclean spirit.”
I don't see a syllable in there about "accepting Jesus as your Lord and Personal Savior" or anything about "rejecting the gift of Jesus is blasphemy of the Spirit".
It is EXPLICITLY and VERBATIM, in response to the Jewish leaders saying Jesus had an unclean spirit.
What planet did you beam down from, and why do you continue with openly false teaching?
You might have missed the context. Yup.
You might have missed the context. Yup.
Go get a beer and read Romans 8 again.