What does the verse above imply?
Let’s expound. In another verse we read:
“It is the Spirit who gives life; the flesh profits nothing. The words that I speak to you are spirit, and they are life.” John 6:63 NKJV
So, in the above verse, His words are spirit and of course, it’s holy because the one who is speaking is Holy.
Therefore, the words that come out in Jesus’ mouth are Holy Words or the Holy Spirit. In fact, the very breath of Jesus Christ is the Holy Spirit.
“And when He had said this, He breathed on them, and said to them, “Receive the Holy Spirit.” John 20:22 NKJV
So, what Matt 12:32 is trying to imply is that there was forgiveness when they speak a word against the Son of Man, meaning, when they hurt the son of man physically and throwing words belittling him, it can be forgiven. But, if you speak against His Holy Words which He said are Spirit meaning, twisting His words or putting words in His mouth that He did not say in His Gospel, these acts as the verse say will not be forgiven either in this age or in the age to come because those words that came out in Jesus Christ are Holy Spirit.