Do you understand the reality of the Holy Spirit? The Holy Spirit was the active manifestation of the Spirit of YHWH in the Temple within the Holy of Holies. And when Jesus is crucified, the veil was torn and the Holy Spirit depart to NEVER AGAIN return to the Temple.

That is theology in Hebrews as Jesus now by his death and ressurection gave grace so no temple sacrifices were necessary.
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Please read that short explanation.

So then Jesus told the disciple he would ascend and the Comforter would artive and live in each of us as the Temple of the Holy Spirit.

To blaspheme against YHWH was the highest sin to an devout J_w but Jesus says you can even blaspheme again himself, but never the Holy Spirit.

The Holy Spirit is the creative force of the Spirit of YHWH and is our connection to the TRINITY. It's a daily miracle that is supposed to be inside each Christian. It would be kin to denying the power of the TRINITY when it's inside you.

Part of the controversy by the Full Gospel folks is the claim that to deny the active manifestation of the Giftsbof the Holy Spirit is itself a blasphemy of the Holy Spirit.

A Blasphemy of the Holy Spirit is to deny that it is evident as a miraclulous almost self-evident fact of the power of the TRINITY. That is why Jesus is incredulous as his power by the annointing of the Spirt of YHWH is obviously on him by so many miracles like casting out demons, healing, walking on the waterl calming the storm, feeding thousands, etc.

The scribes and Pharisee understood nothing yet claimed to understand so much that they put their interpretation before the Torah and the Prophets! They had put their interpretation above YHWH's word and the Living WORD...Jesus the ha-Mashiach was standing right in front of them.