“... The saying in v. 10 has its counterpart in Matt 12:32, where that evangelist has added this “Q” saying to the form of the blasphemy-saying which he has derived from Mark 3:28 (in place of 3:29), thus making it part of the Beelzebul controversy (the context which he has inherited from “Mk”). Common to the “Q” saying in both Luke and Matthew is the mention of “the Son of Man,” whereas the saying in Mark 3:28 speaks of “sins and blasphemies” which will be forgiven “the sons of men”; and this becomes in Matthew merely “men” [...]. [...] Luke is responsible for the introductory pas hos, “As for anyone,” and for the abbreviation of the saying, i.e. his elimination of the reference to the Jewish ages, “either in this world or in the next” (in his concern for his predominantly Gentile readers). Luke is also influenced in his redaction by the form of the saying preserved in Mark 3:28-29, which makes use of the vb. blasphemein, “revile, blaspheme.” [...] Yet another form of this saying is found in Gos. of Thom. § 44: “Whoever reviles the Father will be forgiven, and whoever reviles the Son will be forgiven; but whoever reviles the holy Spirit will not be forgiven, either on earth or in heaven.” This form is clearly of later vintage, being dependent on the emerging belief in the Trinity and transforming the Jewish expression “this world and the world to come” to a form dependent on Matt 28:18 (cf. Luke 12:56; Col 1:20). The Lucan form of this saying further lacks the explanation of the “unforgivable sin,” which is found in Mark 3:29, also omitted by Matthew in favor of the added “Q” saying. ...”