Is the Muslim who falls a palm tree for palm wine a sin? How will you explain that the person has sinned? It is possible that the Muslim may not know the intentions after falling down the palm tree. Again, to get more sunlight on the farm may be his thought.
From what we can see, there is reason to believe that the “unforgivable sin” that Jesus refers to in Matthew 12:31 is the same as the “deliberate sin” described in verse 26. Specifically, it’s the transgression of completely rejecting Christ (sometimes referred to as blasphemy of the Holy Spirit).