Arcana Coelestia # 9819
9819. 'And they shall make Aaron's garments' means through whom the spiritual kingdom exists. This is clear from the meaning of 'Aaron's garments' as a representative sign of the Lord's spiritual kingdom lying adjacent to His celestial kingdom, dealt with above in 9814. The reason why the wise at heart, filled with the spirit of wisdom, were to make those garments is that by these people those in the celestial kingdom are meant, and the spiritual kingdom is what springs from and so what covers that celestial kingdom like a garment next to the body, as also becomes clear from the things that have been stated in 9818.
Matthew 12:31-32
31
Therefore I tell you, every sin and blasphemy will be forgiven men, but the blasphemy against the Spirit will not be forgiven men.
32
Whoever speaks a word against the Son of Man, it will be forgiven him; but whoever speaks against the Holy Spirit, it will not be forgiven him, neither in this age, nor in that which is to come.