David Burnfield makes an interesting point re Matthew 25:46:
“None of the sins listed in [the context of] Matt.25:46 can be considered blasphemy of the Holy Spirit.”
He quotes Mt.12:31:
“Therefore I say to you, any sin and blasphemy shall be forgiven people, but blasphemy against the Spirit shall not be forgiven.” (NASB)
And emphasizes the words “any sin and blasphemy shall be forgiven people”.
He then says “If we can believe what Christ tells us, then the ‘only’ sin that is ‘not’ forgiven is blasphemy against the Holy Spirit which obviously does not include the sins listed in Matt.25:34-44.”
Then he quotes from Jan Bonda’s book “The One Purpose of God…”:
“Verse…46, in particular, has always been cited as undeniable proof that Jesus taught eternal punishment. Yet it is clear that the sins Jesus listed in this passage do not constitute the blasphemy against the Holy Spirit. Assuming Jesus did not utter this word with the intention of contradicting what he said moments before [Matt 12:31], we must accept that the sins mentioned in this passage [Matt 25:46] will eventually be forgiven. This means, however strange it may sound to us, that this statement of Jesus about eternal punishment is not the final word for those who are condemned.”
(pg 220-221, Patristic Universalism: An Alternative To The Traditional View of Divine Judgement, 2nd ed, 2016, by David Burnfield)