The only way to reject the Grace offered by God is to reject his Son the Messiah Jesus Christ.
Matthew 12:31 King James Version (KJV)
31 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.
That is a nonsensical and bizarre interpretation of that statement by Jesus. He nowhere says that the “sin against the Holy Spirit” is THE ONLY SIN, or the only sin by which someone can choose to go to Hell. For example, Dives never committed “the sin against the Holy Spirit.” The people who are condemned at the Last Judgment did not commit the “sin against the Holy Spirit.” They simply failed to do good works.