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])

7243. 'Speak to Pharaoh king of Egypt all that I speak to you' means warnings given to those who molest by means of utter falsities, warnings delivered by things that flow in from the Divine. This is clear from the meaning of 'speaking', when those steeped in falsities are the ones to be spoken to, as a warning, as above in 7120; from the representation of 'Pharaoh king of Egypt' as those who molest by means of utter falsities, dealt with in 7220, 7228; and from the meaning of 'all that I speak to you' as things that flow in from the Divine.