A: First lets look at the rest of Acts 13:39 ~ By Him all who believe are justified from all things, from which you could not be justified by the Law of Moses.
One could probably work out a resolution built on the premise that all things did not include blasphemy of the Holy Spirit, but includes only trespasses against the Mosaic commandments. But I think a better, more satisfying solution goes along the following lines: blasphemy against the Holy Spirit is a sin which only the reprobate commit. Others may be potentially capable of committing this sin, but only the reprobate actually ever do so -- publicly bad-mouthing the Holy Spirit as a demonic force even though they have seen miraculous evidence of His power and benevolence, and even though they know there is no case for denying that the evidence is the work of Gods Spirit.
[Some definition of terms may be in order here. By reprobates I mean individuals whose spiritual natures have become so calloused against God that their hearts have become hard, and their wills have become enslaved to the extent that God knows that they will only choose paths that lead to rejection of God. A reprobate person is one who is permanently unrepentant.]
So, in Acts 13:39, all who believe are justified from all things, indeed, but those who committed blasphemy against the Holy Spirit will never choose to believe.
Second Q: So, is there an unforgivable sin?
A: Unforgivable in the sense that it will not be forgiven? Sure: any sin for which the sinner does not repent is, potentially, an unforgivable sin (even though these sins can be forgiven, if the sinner repents). Blasphemy against the Holy Spirit will not be forgiven, not because it is innately worse than other sins, but because it demonstrates the reprobate, permanently unrepentant nature of the blasphemer.
Q: In Matthew 12:32, Jesus says, Whoever speaks against the Holy Spirit, it shall not be forgiven him, neither in this world, nor in the world to come.
(Note: the Contradictions-chart for Is there an unforgiable sin? has a typo in one of the titles: Unforivable.)
Yours in Christ,
Waterrock
