Two Questions: (1) What is blasphemy of the Holy Ghost? (2) Can it still be done today?

What is blasphemy of the Holy Ghost?

In Matthew chapter 12, some Pharisees, who heard about Jesus casting out demons from demon-possessed people, made a strong statement against Jesus (Matthew 12:24):
But when the Pharisees heard it, , This fellow doth not cast out devils, but by Beelzebub the prince of the devils.

Jesus responded in part with (Matthew 12:25):

Every kingdom divided against itself is brought to desolation; and every city or house divided against itself shall not stand: And if Satan cast out Satan, he is divided against himself; how shall then his kingdom stand?

He went on to say (Matthew 12:28):

But if I cast out devils by the Spirit of God, then the kingdom of God is come unto you.

The Pharisees were telling the Son of God that He was being used by Beelzebub, the prince of devils (or demons), to cast out demons. In other words, they were saying that a work of God was of the work of the devil (or evil spirits). Jesus continues (Matthew 12:30-32):

He that is not with me is against me; and he that gathereth not with me scattereth
abroad. Wherefore I say unto you, All manner of sin and blasphemy shall be forgiven unto men: but the blasphemy against the Holy Ghost shall not be forgiven unto men. And whosoever speaketh a word against the Son of man, it shall be forgiven him: but whosoever speaketh against the Holy Ghost, it shall not be forgiven him, neither in this world, neither in the world to come.

Pay attention to the last line in verse 32: but whosoever speaketh against the Holy Ghost, it shall not be forgiven him, neither in this world, neither in the world to come. That is very clear. This sin of blasphemy of the Holy Ghost will never be forgiven. Such a person cannot enter Heaven if his or her sins are not forgiven because sin cant enter Heaven (see Revelation 21:27).
Revelation 21:27 And there shall in no wise enter into it any thing that defileth, neither whatsoever worketh abomination, or maketh a lie: but they which are written in the Lamb's book of life.

For the Pharisees to say that Jesus Christ (Gods Only Begotten Son) was casting out demons by the power of the prince of demons is blasphemy against the Holy Ghost (or Holy Spirit). By attributing the work of God to the work of the devil, they were essentially saying that God (working through Jesus) is the devil. One cannot make such a bold statement without having hardened ones heart first.

In Jesuss response to the Pharisees who have blasphemed the Holy Ghost, He says (Matthew 12:35-37):
A good man out of the good treasure of the heart bringeth forth good things: and an evil man out of the evil treasure bringeth forth evil things. But I say unto you, That every idle word that men shall speak, they shall give account thereof in the day of judgment. For by thy words thou shalt be justified, and by thy words thou shalt be condemned.

So, be careful what you say and believe. Seek God on everything and let Him show you the truth, and do not let your heart get hardened (see Hebrews 3:12-15).

Can Blasphemy of the Holy Ghost still be done Today? (see next section).

Does scripture teach that blasphemy of the Holy Ghost is something you cannot do today? That question is related to the question of whether or not one can reject Christs atonement for ones sins (and no longer be saved). Jesus Christ warned us repeatedly to get rid of what causes us to sin.
Matthew 18:8 Wherefore if thy hand or thy foot offend thee, cut them off, and cast them from thee: it is better for thee to enter into life halt or maimed, rather than having two hands or two feet to be cast into everlasting fire. Matthew 18:9 And if thine eye offend thee, pluck it out, and cast it from thee: it is better for thee to enter into life with one eye, rather than having two eyes to be cast into hell fire. Mark 9:43-44 43 And if thy hand offend thee, cut it off: it is better for thee to enter into life maimed, than having two hands to go into hell, into the fire that never shall be quenched: 44 Where their worm dieth not, and the fire is not quenched.

In Matthew 18:1-3 it states that Jesus was talking also to His disciples. Are we not also His disciples? Were not Jesuss statements recorded in scripture for our learning? Hebrews 10:28-29 says:

28 He that despised Moses' law died without mercy under two or three witnesses: 29 Of how much sorer punishment, suppose ye, shall he be thought 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?

Notice the words and hath counted the blood of the covenant, wherewith he was sanctified, an unholy thing?

The Olive Tree and Broken Branches

We are supposed to remain in the olive tree (Jesus Christ).

Romans 11:17-22 17 And if some of the branches be broken off, and thou, being a wild olive tree, wert grafted in among them, and with them partakest of the root and fatness of the olive tree; 18 Boast not against the branches. But if thou boast, thou bearest not the root, but the root thee. 19 Thou wilt say then, The branches were broken off, that I might be grafted in. 20 Well; because of unbelief they were broken off, and thou standest by faith. Be not highminded, but fear: 21 For if God spared not the natural branches, take heed lest he also spare not thee. 22 Behold therefore the goodness and severity of God: on them which fell, severity; but toward thee, goodness, if thou continue in his goodness: otherwise thou also shalt be cut off.

Pay attention to the last two verses (Romans 11:21-22). If you can reject Jesus Christ and be cut off from the olive tree of Christ, can you not also blaspheme the Holy Ghost and likewise be cut off? That is what the scripture teaches.

But, you may say, Jesus holds us in His hands and will never let go and you may reference John 10:28.
John 10:27-28 27 My sheep hear my voice, and I know them, and they follow me: 28 And I give unto them eternal life; and they shall never perish, neither shall any man pluck them out of my hand.

God gives us a free will and wants us to obey Him and be His servants. We can choose to leave His hands if we wish (see Romans 6:15-16 and Hebrews 3:12-15).
Romans 6:15-16 15 What then? shall we sin, because we are not under the law, but under grace? God forbid. 16 Know ye not, that to whom ye yield yourselves servants to obey, his servants ye are to whom ye obey; whether of sin unto death, or of obedience unto righteousness?

If you continue to sin and do not repent, you are hardening your heart and you

have then become a servant of sin.

Hebrews 3:12-15 12 Take heed, brethren, lest there be in any of you an evil heart of unbelief, in departing from the living God. 13 But exhort one another daily, while it is called To day; lest any of you be hardened through the deceitfulness of sin. 14 For we are made partakers of Christ, if we hold the beginning of our

confidence stedfast unto the end;

15 While it is said, To day if ye will hear his voice, harden not your hearts, as in the provocation.

Notice verse 14: For we are made partakers of Christ, if we hold the beginning of our confidence stedfast unto the end; May God guide you into all truth as you seek Him and only Him regarding this and all you hear. He will show you the truth if you seek Him with all your heart.