Question:
What is the unpardonable sin?
Answer:
What constitutes the sin against the Holy Ghost? It is willfully attributing to Satan the work of the Holy Spirit.” Counsels for the Church, 81
“They [the Pharisees] attributed to satanic agencies the holy power of God, manifested in the works of Christ. Thus the Pharisees sinned against the Holy Ghost. Stubborn, sullen, ironhearted, they determined to close their eyes to all evidence, and thus they committed the unpardonable sin.” The Seventh-day Adventist Bible Commentary, Vol. 5, 1092
“In rejecting Christ the Jewish people committed the unpardonable sin; and by refusing the invitation of mercy, we may commit the same error. We offer insult to the Prince of life, and put Him to shame before the synagogue of Satan and before the heavenly universe when we refuse to listen to His delegated messengers, and instead listen to the agents of Satan, who would draw the soul away from Christ. So long as one does this, he can find no hope or pardon, and he will finally lose all desire to be reconciled to God.” The Desire of Ages, 324, 325
“Wrongs remain unconfessed. … Sin is cherished and the result is hardness of heart.” Manuscript Releases, Vol. 13, 331
“The unpardonable sin is the sin that refuses to be pardoned; it is the refusal to hear Him concerning a sin, and to turn from that sin; it is the sin of refusing His instruction; it is the sin of unbelief concerning His warnings; it is the stubbornness of the heart that will not turn from sin, which seals the fate of any people or any individual.” The Review and Herald, May 19, 1903
“Never had Nero heard the truth as he heard it upon that occasion. Never had the enormous guilt of his own life been revealed to him as it was revealed that day. The light of heaven had pierced the sin-polluted chambers of his soul. He quaked with terror at the thought of a tribunal before which he, the ruler of the world, should be arraigned, and where his deeds should meet a just reward. …
“For a moment, heaven had been opened before him by the words of Paul, and its peace and purity had appeared desirable. That moment the invitation of mercy was extended even to the guilty and hardened Nero. But only for a moment. The command was issued for Paul to be taken back to his dungeon; and as the door closed upon the messenger of God, so the door of repentance was forever closed against the emperor of Rome. Not another ray of light was ever to penetrate the dense darkness that enveloped him.” Sketches from the Life of Paul, 315, 316