Jesus the Son of God, at the time appointed by God the Father, will return to earth and judge the living and the dead. God desires that all be delivered from judgment. Therefore out of His great love, God Himself became the sacrifice, yet gives each person the choice to receive Him or reject Him.
Jesus says in Mark 3:29. ‘…but he who blasphemes against the Holy Spirit never has forgiveness, but is subject to eternal condemnation.’ A person who knows the truth, yet attributes Jesus’ healing work to the works of evil, denies the conviction of the Holy Spirit and the pathway to their forgiveness.
Lying to the Holy Spirit is a matter of life and death. Acts 5:1-11 speaks about ownership and allegiance. Ananias and Sapphira lied to the Holy Spirit in claiming to be saved or sealed with the Holy Spirit, when they were not. Ananias and Sapphira deliberately gave their allegiance to the evil one.