Dear Larry,
    It is good to hear from you again.  And, "No," everything has not been OK.  We have had sickness, car trouble, equipment failure, and every kind of problem and interference imaginable thrown at us for months.  We have come to the conclusion that "the end" is at hand, and the Lord has been using us in a greater way than ever before in our entire fifty years of ministry, and Satan is doing everything possible to block us at every turn.  This is just the honest truth of how we both feel at the many things that have gone wrong and are still going wrong, not any great things but rather just consistently small time and money consuming things that require our constant attention and keep us drained financially, emotionally, and time wise.  All I can say to it is, "Come, Lord Jesus."  We have come too far to quit now, and if we have to do battle with Satan every step of the way, then so be it.  God's grace is still sufficient.
     Your question about the "unpardonable sin" is a good one, and a subject that is both abused and misunderstood by most people.  If you will carefully study Matthew 12 [the entire chapter for the context] and the related passages in Mark 3:20-30 and Luke 11:14-23 and 12:10, the answer to this question should be obvious.  Christ had just healed a man with a withered hand, making his hand completely "whole, like as the other."  The response of the Pharisees [religious leaders of Israel] was to hold "a council against him, how they might destroy him."  Then Christ healed a man that was "possessed with a devil, blind, and dumb."  This was such a notable miracle that "the people...said, Is not this the son of David?"  But again, the response of the Pharisees was to proclaim, "This fellow doth not cast out devils, but by Beelzebub the prince of the devils."  Now they knew that their claim was a lie, even as they spoke it.  In John 3:2, Nicodemus, a leader and teacher of those same Pharisees, said to the Lord, "We know that thou art a teacher come from God: for no man can do these miracles that thou doest, except God be with him."  And here is the gist of the whole matter.  Those religious leaders of Israel, knowing full well who Christ was, that He came from God, and was doing the work of God by the Spirit of God, willfully and deliberately attributed His work to the power of Satan.  And Christ responded to their lying claim by stating that anyone that attributes the work of the Holy Spirit [knowingly, willfully, deliberately] will never be forgiven, "neither in this world, neither in the world to come."
    Larry, some today want to teach that the "unpardonable sin" is rejecting Jesus.  But didn't all of us at sometime, prior to our being saved, reject Christ and the message of salvation?  Of course we did!  But by God's grace we finally came to the knowledge of the truth and received Christ as our Saviour.  If merely rejecting Christ is the "unpardonable sin," then none of us could have ever been saved, for we all rejected the gospel of Christ the first time we heard the message, and some rejected it for years before they finally gave their heart to Christ.  Rejecting Christ, therefore, is not "unpardonable."  Of course, if you die in your sin, having never received Christ, then you will be eternally lost.  But that is not the same as knowing that the Spirit of God is working, and deliberately and willfully telling others that what you are seeing is the work of Satan.
    Larry, I most certainly do believe that the "unpardonable sin," based on the context of the Scriptures in which the Lord Himself stated that "it shall not be forgiven" is attributing what one knows to be the work of God's Holy Spirit to the power of Satan.  Such "shall not be forgiven....neither in this world, neither in the world to come."
    Brother, in fifty years of ministry I have seen and known of people who have committed this sin.  In most cases, these people die very shortly after they have committed the sin.  I have known of some who died the same hour, some who died the same day, and some who died within a week.  Very rarely have I ever heard of anyone living on for several years.  The "unpardonable sin" is a sin that Almighty God doesn't take lightly, and judgment for it usually comes swiftly.  I could relate a number of instances that I am personally acquainted with that have happened over the years.  Yes, it is a one time sin.  By that I mean that it could possibly be repeated more than once, but one time is sufficient to seal that person's doom for all eternity.  Since it is "unpardonable," one time is all it takes.
    Larry, if you will carefully study these passages in their context, you can easily see the truth of what I am telling you.  There is no reason for anyone to have to guess at what constitutes the "unpardonable sin," or to debate the question.  It is settled once and for all by our Lord Himself in the context in which it occurs.  Forget what others say about it, and stay with the Word.
    Thanks for writing and God bless you.  I hope my answer is some help.  Keep in touch and pray for us.  See you soon in glory.

                   Pastor F. M. Riley