There is a sin that God cannot forgive--not because He doesn't want to, but because it's impossible to. And the only reason why is because the sinner doesn't want it to be forgiven. He has made the decision to cling to his sin forever. That is why it is called "unpardonable." The Savior cannot force him to let go of it.
Is such a person happy after he has committed it? The common idea may be that no, he is very miserable. But it is more likely that he is remarkably carefree and lighthearted, always laughing, telling jokes, chuckling. He could be eternally smiling, even a sparkling personality. The Holy Spirit is no longer convicting him of sin! Jesus said that His first work with any of us is this: "When He is come, He will convict the world of sin" (John 16:8). The holy nerve of conscience has been severed, and the sinner goes on through life with no voice getting through to reprove him of wrong doing.
If the result of committing the unpardonable sin were a feeling of destitution, of woe, the sinner might desire reconciliation with God--which is what the Lord wants for him. The True Witness says to "the angel of the church of the Laodiceans," "I would thou wert cold or hot." If the "angel" were "hot," he would be cooperating with the Lord Jesus; if he were "cold," he would be shivering with extreme discomfort and would seek the heat.
The Laodicean "angel" cannot go on forever in a lukewarm state; something somewhere, sometime, will have to crack. For the "angel" to remain insensitive, lukewarm, is perilously close to a sin against the Holy Spirit.
Be sure to check your e-mail for "Dial Daily Bread" again tomorrow.