The next step is to confess sin as the publican did: "God be merciful to me a sinner!" (Luke 18:13). Recognizing and confessing sin is a prerequisite to all else that follows. God is in the business of forgiving sin. He sent His Son to the cross that "we might become the righteousness of God in Him" (2 Corinthians 5:21).
Point out that the only sin that is truly "unpardonable" is to reject Christ as Savior.
Billy Graham discusses the "unpardonable sin" as follows: "Perhaps I can venture a definition of what I understand the unpardonable sin to be. It seems to me, negatively, that no one has committed this sin who continues to be under the disturbing, convicting, and drawing power of the Holy Spirit. So long as the Spirit strives with a person, he or she has not committed the unpardonable sin. But when a person has so resisted the Holy Spirit that He strives with him or her no more, then there is eternal danger. In other words, the unpardonable sin involves the total and irrevocable rejection of Jesus Christ. Resisting the Spirit is a sin committed by unbelievers. But it is a sin that, when carried on long enough, leads to eternal doom. Only certain judgment remains for those who resist the Spirit."
4. Present "Steps to Peace with God," page 11, and urge the person to trust in Christ without delay, emphasizing that although his or her sin is serious, it is forgivable: "[He] forgives all your iniquities" (Psalm 103:3).
5. If he or she is a Christian, emphasize that a child of God is not capable of committing the "unpardonable sin." Only unbelievers reject the Holy Spirit. Follow the procedure outlined above:
A. Define the unpardonable sin (Matthew 12:22–31).
B. Ask if he or she is guilty of the sin described by Jesus, that of
blasphemy against the Holy Spirit.
C. In dispelling the person's doubts, remember not to treat lightly the
sin which the inquirer thinks might be unpardonable.
D. Offer the assurance that any sin, no matter how terrible, can be
forgiven on the basis of repentance and confession (see page 17 on "Restoration"). Emphasize especially 1 John 1:9. It may not be easy to convince a spiritually insecure inquirer that his or her sins are all pardonable. Be persistent in reiterating God's love, shown in the price He paid on the cross so that sin might be forgiven. If we confess, all sin will be forgiven.