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To denigrate the Holy Ghost ( Holy Spirit)    
I believe Blasphemy Of The Holy Ghost is more rampant than most people realize.   
It is happening by people who disdainfully and pridefully reject the Holy Ghost speaking to them through pastors, teachers, parents and friends.   
But he giveth more grace.     Wherefore he saith, the Lord resisteth the proud, but giveth grace unto the humble.

Pride goeth before destruction, and an haughty spirit before a fall.

Every one that is proud in heart is an abomination to the Lord: though hand join in hand, he shall not be unpunished.

He, that being often reproved hardeneth his neck, shall suddenly be destroyed, and that without remedy.

These verse make it very clear how God feels about pride.   

There are many people who have adopted the attitude of Satan toward God.   
I will ascend above the heights of the clouds; I will be like the most High.

They have made themselves god.   

Their rejection of the Gospel delivered by the Holy Spirit through the children of God is likely the offense that Jesus was referring to.   
And whosoever shall speak a word against the Son Of Man, it shall be forgiven him: but unto him that blasphemeth against the Holy Ghost it shall not be forgiven.

No one can see the Holy Ghost or speak to Him except by seeing and speaking to Spirit Filled Christians sharing the Testimony Of Jesus Christ.   

So, they blaspheme the Holy Ghost who comes to them in the witnesses of Christ Jesus.