Matthew 12

v1-8, he's the Lord of the Sabbath

9-13, he's the Lord of the Sabbath

15-21, he's God's Messiah

22-23, he frees the oppressed as mentioned in the previous recitation of Isaiah

24But when the Pharisees heard it, they said,(AC) "It is only by Beelzebul, the prince of demons, that this man casts out demons."

28But if it is(AH) by the Spirit of God that I cast out demons, then(AI) the kingdom of God has come upon you.

31(AM) Therefore I tell you, every sin and blasphemy will be forgiven people, but(AN) the blasphemy against the Spirit will not be forgiven.

it's possibly a direct reference to Israel's religious leaders who had just blasphemed the Spirit of God which He had declared was upon Him

they said it wasn't by that Spirit of God, but by Beezelbub

surely, however, if one refuses to give such credit to God persistently by remaining unrepentant, then they will not be forgiven their sins