In Matthew 12:31-32, this signifies to speak against the literal sense of the Word, or the divine truth as it is on earth; while to speak against the Holy Spirit is to utter blasphemies against the Divine Truth as it is in the Lord, or in heaven. (Apocalypse Explained 778[3])

The Lord, in the simplest terms, is love itself expressed as wisdom itself. In philosophic terms, love is the Lord's substance and wisdom is His form. Of course, we feel the Lord's love and hear His wisdom in many different ways, depending on our state in life and how receptive we are. That's why the Lord has so many different names in the Bible, and is referred to in so many different ways.