SAYING 44: Jesus said, “Whoever utters blasphemy against the father will be forgiven. And whoever utters blasphemy against the son will be forgiven. But whoever utters blasphemy against the holy spirit will not be forgiven – neither on earth nor in heaven.”
There is reason to believe that this saying was added in much later by Christians who were influenced by Trinitarian theology. One clue is that this saying is the only reference in Thomas to the Holy Spirit, and the only saying that references the Father, Son and Holy Spirit all together in this way.
One cannot deny the parallels to the texts in Luke 12:10, Mark 3:28, and Matthew 12:32 which follow nearly the exact same pattern, except for one significant difference. Here, in Thomas’s Gospel, Jesus makes no reference to “the end of the age” or any apocalyptic event. He simply says that those who blaspheme the Holy Spirit will not be forgiven “on earth, nor in heaven.”