Is there any sin that God will not forgive?
The only unpardonable sin is blasphemy against the Holy Spirit. Or put in more simple terms - it's not believing in Christ. Christ's death on the cross is sufficient to forgive everyone of any sin they commit, no matter how heinous. For any sin to be too "big" or too "bad" for Christ to cover is to do nothing less than state that Christ's death on the cross was insufficient. But thankfully for us, Christ's atoning work IS sufficient to forgive everyone of all their sins.
What was going on is that the Pharisees were accusing Jesus of casting out the demons by the power of Satan. They were denying Christ, who He was, and the authority He possessed - basically they were saying that Christ was not God.
The role of the Holy Spirit in this world is to point us towards Christ. That is what He does. So one who denies the power of the Holy Spirit, or who blasphemes against the Holy Spirit, also is denying Christ. And that is by default unforgivable.
Any person who denies the power of the Holy Spirit, who denies the person, power, and authority of Christ is not someone who is going to ask Christ to forgive them of their sins.
Christ's death on the cross was sufficient to cover all our sins. But one must believe that they are sinners, that Christ came to forgive them, and that He can forgive them.
Basically, Christ can and does forgive us of all our sins - if we ask it of Him. But for those that don't ask it, they commit the unpardonable sin, and they will spend eternity apart from Christ.
So basically, No Christian commits the unpardonable sin, yet all non-Christians do commit the unpardonable sin.( www.facebook.com/permalink.php%3fid)