Although sin is sin, Scripture indicates that there are degrees of sin. Take for example the Old Testament: how that God gave different provisions for a murder committed that is intentional and unintentional. The person who commits murder intentionally was to be put to death immediately (Numbers 35:16-21). The person who commits murder unintentionally, however, can go to and seek protection from one of the six cities designated for refuge and can have the opportunity to go through a trial (35:9-15).
In the New Testament, Jesus Christ’s statement to Pilate stresses the fact that there are degrees of sin. Jesus told Pilate that those who brought him had the greater sin (John 19:11). Pilate was guilty but to a lesser degree than the religious leaders and Jews who heard the message of Christ.
Regarding the unpardonable sin, this sin was committed by the Pharisees who deliberately ascribed the work and power of the Spirit to that of the devil (Matthew 12:22-32). They who witnessed firsthand the demonstration of the divine work completely rejected Christ and the Spirit. This sin as committed today by people who hear the gospel and reject it continually and vehemently. These individuals will remain in their sins and will not receive the forgiveness and mercy from God.