Speak against the Son of Man
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])
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.