Talking about the Holy Ghost, the Bible says, “wherefore I saw unto you, all manner of sin and blasphemy shall be forgiven unto men, but the blasphemy against the Holy Ghost shall not be forgiven unto men” (Matthew 12:31).
Verse 12:32 follows, saying, “And whosoever speaketh a word against the Son of man, it shall be forgiven him: but whosoever speaketh against the Holy Ghost, it shall not be forgiven him, neither in this world, neither in the world to come.”
Therefore, the Bible is telling each of us that if we use God’s name in vain or speak against Jesus, we can be forgiven. However, if we speak against the Holy Ghost, it will not be forgiven. It is to conclude that the Holy Ghost is not God the Father nor Jesus. The Holy Ghost is the Third Person in the God Head.