Let’s say a criminal whose punishment according to God’s law of justice is to be stoned to death & he “shall not be pardoned” (i.e. “not be let off” the hook for this crime’s punishment), so the people stone him to death. Just because the criminal was “not pardoned” (let off) from the due punishment of stoning and his crime was, in that sense, “unpardonable”, that does not mean Love Omnipotent, i.e. God, ceased to love him or was incapable of - forgiving - the criminal for his - sin - postmortem if he confessed & repented.
Compare these verses in Numbers 15 which some commentaries have linked to the Spirit blasphemy Synoptic passages in the New Testament books of Matthew, Mark & Luke:
27 Also if one person sins unintentionally, then he shall offer a one year old female goat for a sin offering. 28 The priest shall make atonement before the LORD for the person who goes astray when he sins unintentionally, making atonement for him that he may be pardoned. 30 But the person who does anything defiantly, whether he is native or an alien, that one is blaspheming the LORD; and that person shall be cut off from among his people. 31‘Because he has despised the word of the LORD and has broken His commandment, that person shall be completely cut off; his guilt will be on him.’” (Numbers 15:27-31)
Moreover, the one who blasphemes the name of the LORD shall surely be put to death; all the congregation shall certainly stone him. The alien as well as the native, when he blasphemes the Name, shall be put to death. (Leviticus 24:16)
Luke 12:10 And everyone who shall be declaring a word against the Son of Man, it shall be pardoned him, yet the one who blasphemes against the Holy Spirit shall not be pardoned.
Luke 12:10 does not say what the penalty for blasphemy is that will “not be pardoned”. Compare the Old Testament passages above, where the penalty was death. Likewise when Ananias & Sapphira lied to the Holy Spirit, they died physically (Acts 5):
But Peter said, Ananias, why hath Satan filled thine heart to lie to the Holy Spirit…why hast thou conceived this thing in thine heart? thou hast not lied unto men, but unto God. 5 And Ananias hearing these words fell down, and gave up the ghost… Then Peter said unto her, How is it that ye have agreed together to tempt the Spirit of the Lord? behold, the feet of them which have buried thy husband are at the door, and shall carry thee out. 10 Then fell she down straightway at his feet, and yielded up the ghost (Acts 5:3-6, 9-10).
Compare also the following, which refer to death as the penalty:
If anyone sees his brother committing a sin not leading to death, he shall ask, and God will give him life—to those who commit sins that do not lead to death. There is sin that leads to death; I do not say that one should pray for that. (1 John 5:16)
28 A man that hath set at nought Moses’ law dieth without compassion on the word of two or three witnesses: 29 of how much sorer punishment, think ye, shall he be judged worthy, who hath trodden under foot the Son of God, and hath counted the blood of the covenant, wherewith he was sanctified, an unholy thing, and hath done despite unto the Spirit of grace? (Hebrews 10:28-29)
1 Cor.11:27 Therefore whoever should eat the bread or should drink the cup of the Lord unworthily will be guilty of the body and of the blood of the Lord.
28 But let a man examine himself, and in this manner let him eat of the bread, and let him drink of the cup.
29 For the one eating and drinking not discerning the body, eats and drinks judgment on himself.
30 Because of this, many are weak and sick among you, and many are fallen asleep.
2 Chr.16:16 But they mocked the messengers of God, despising His words and scoffing at His prophets, until the wrath of the LORD against His people was stirred up beyond remedy.
17 So He brought up against them the king of the Chaldeans, who put their choice young men to the sword in the sanctuary, sparing neither young men nor young women, neither elderly nor infirm. God gave them all into the hand of Nebuchadnezzar.
And revealed it hath been in mine ears, By Jehovah of Hosts: Not pardoned is this iniquity to you, Till ye die, said the Lord, Jehovah of Hosts. (Isaiah 22:14)
20 "Never again will there be in it an infant who lives but a few days, or an old man who does not live out his years; the one who dies at a hundred will be thought a mere child; the one who fails to reach a hundred will be considered accursed. (Isaiah 65:20)
What is the consequence that will not be pardoned (or “let off”) for blaspheming the Holy Spirit? Could it be death, whether in “this age or in the age to come” (Mt.12:32), e.g. the millennium? Perhaps an imminent or immediate death, and or divinely sanctioned capital punishment. A death that ends their opportunity for salvation by grace in their mortal life & ships them off to corrective punishment, such as in a place the rich man (Luke 16:19-31) went to? For as long as it takes.
Is Love Omnipotent incapable of forgiving any sin or loving any sinner?
Are these sins (of apostasy & blasphemy) forgivable:
1 Tim.1:19 holding on to faith and a good conscience, which some have rejected and thereby shipwrecked their faith. 20 Among them are Hymenaeus and Alexander, whom I have handed over to Satan to be taught not to blaspheme
TDNT is “one of the most widely-used and well-respected theological dictionaries ever created”. It says re the remedy for blasphemy of the Holy Spirit:
“It denotes the conscious and wicked rejection of the saving power and grace of God towards man. Only the man who sets himself against forgiveness is excluded from it. In such cases the only remedy is to deliver up to Satan that he may learn not to blaspheme (1 Tim 1:20)” (Theological Dictionary of the New Testament, TDNT, ed. Kittel, Vol.1, p.624, by Beyer).