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])

7228. 'And for Pharaoh king of Egypt' means the warning to be given to those who molest by means of utter falsities. This is clear from the meaning of 'speaking to', when it comes by Divine command and is directed to those steeped in falsities, as a warning, as above in 7220; and from the representation of 'Pharaoh', when he is also called 'king of Egypt', as those who molest by means of utter falsities, dealt with above in 7220.