Eternal sins, Unforgivable sins, Unpardonable sins, or Ultimate sins are which are not forgiven by God
What counts as blasphemy against the Holy Spirit?

What counts as blasphemy against the Holy Spirit?
The unpardonable sin is blasphemy against the Holy Spirit.
Blasphemy includes ridicule and attributing the works of the Holy Spirit to the devil.
Matthew 12:30-33 (NKJV) He who is not with Me is against Me, and he who does not gather with Me scatters abroad.
Matthew 12: 31 "Therefore I say to you, every sin and blasphemy will be forgiven men, but the blasphemy against the Spirit will not be forgiven men.
Anyone who 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, either in this age or in the age to come.
Matthew 12: 33 "Either make the tree good and its fruit good, or else make the tree bad and its fruit bad; for a tree is known by its fruit.
The Unpardonable Sins

Trampoline under foot, with the blood of Christ (Hebrews 10:28-31)
Hebrews 6:4-6 (NKJV) For it is impossible for those who were once enlightened, and have tasted the heavenly gift, and have become partakers of the Holy Spirit and have tasted the good word of God and the powers of the age to come, if they fall away, to renew them again to repentance, since they crucify again for themselves the Son of God, and put Him to an open shame.
Revelation 11:7-8 (NKJV) When they finish their testimony, the beast that ascends out of the bottomless pit will make war against them, overcome them, and kill them.
And their dead bodies will lie in the street of the great city which spiritually is called Sodom and Egypt, where also our Lord was crucified.
Hebrews 10:28-31 (NKJV) Anyone who has rejected Moses' law dies without mercy on the
testimony of two or three witnesses.
Of how much worse punishment, do you suppose, will he be thought worthy who has trampled the Son of God underfoot, counted the blood of the covenant by which he was sanctified a common thing, and insulted the Spirit of grace?
For we know Him who said, "Vengeance is Mine, I will repay," says the Lord. And again, "The LORD will judge His people."
It is a fearful thing to fall into the hands of the living God.
Of how much worse punishment, do you suppose, will he be thought worthy who has trampled the Son of God underfoot, counted the blood of the covenant by which he was sanctified a common thing, and insulted the Spirit of grace?
For we know Him who said, "Vengeance is Mine, I will repay," says the Lord. And again, "The LORD will judge His people."
It is a fearful thing to fall into the hands of the living God.
Mark 3:29 (KJV) But he that shall blaspheme against the Holy Ghost hath never forgiveness, but is in danger of eternal damnation:
Leviticus 17:11-12 (NKJV) For the life of the flesh is in the blood, and I have given it to you upon the altar to make atonement for your souls; for it is the blood that makes atonement for the soul.'
Therefore, I said to the children of Israel, 'No one among you shall eat blood, nor shall any stranger who dwells among you eat blood.'