Matthew 12:31
Matthew 12:3131Therefore I tell you, every sin and blasphemy will be forgiven men, but the blasphemy against the Spirit will not be forgiven.
The Watchtower reads Jesus's distinction between forgivable blasphemy (against the Son of Man) and unforgivable blasphemy (against the Spirit) as a warning about deliberately opposing Jehovah's working through his active force. Because JW theology denies Spirit-personhood, "blasphemy against the spirit" cannot be blasphemy against a person. It is reframed as wilful rejection of God's manifest works through his power.
The verse triangulates three distinct identities — sin and blasphemy in general, blasphemy against the Son of Man, and blasphemy against the Spirit — and assigns different consequences to each. If the Spirit were just God's impersonal power, then blaspheming the Spirit would be identical to blaspheming the Father, and there would be no reason to distinguish it from blaspheming the Son. Three distinct objects of potential blasphemy, three different outcomes. Pair with (the parallel) and to see Jesus making the same triangulation in all three Synoptics. The Spirit is inseparable from God yet distinct from the Father and the Son.
The NWT lower-cases "spirit" and drops the adjective "Holy" (the Greek pneuma here lacks the explicit hagios, so dropping "Holy" is technically defensible) — but the lower-casing is a systematic NWT pattern that depersonalises the Spirit across the entire New Testament. Standard English translations supply "the Spirit" as a definite reference to the same Spirit named three verses later in v. 32 ("blasphemes against the Holy Spirit") — preserving the personal referent. The NWT's lower case treats the Spirit as a thing rather than as a person, in line with the JW doctrine that pneuma is Jehovah's "active force" rather than the third person of the Trinity.