John Lightfoot on Matthew 12:32

[It shall not be forgiven him, neither in this world, nor in that which is to come.] They that endeavour hence to prove the remission of some sins after death, seem little to understand to what Christ had respect when he spake these words. Weigh well this common and most known doctrine of the Jewish schools, and judge:

"He that transgresses an affirmative precept, if he presently repent, is not moved until the Lord pardon him. And of such it is said, 'Be ye converted, O backsliding children, and I will heal your backslidings.' He that transgresses a negative precept and repents, his repentance suspends judgment, and the day of expiation expiates him; as it is said, 'This day shall all your uncleannesses be expiated to you.' He that transgressed to cutting off [by the stroke of God,] or to death by the Sanhedrim, and repents, repentance, and the day of expiation do suspend judgment, and the strokes that are laid upon him wipe off sin; as it is said, 'And I will visit their transgression with a rod, and their iniquity with scourges.' But he by whom the name of God is profaned [or blasphemed], repentance is of no avail to him to suspend judgment, nor the day of expiation to expiate it, nor scourges [or corrections inflicted] to wipe it off, but all suspend judgment, and death wipes it off." Thus the Babylonian Gemara writes: but the Jerusalem thus; "Repentance and the day of expiation expiate as to the third part, and corrections as to the third part, and death wipes it off: as it is said, and your iniquities shall not be expiated to you until ye die. Behold, we learn that death wipes off." Note this, which Christ contradicts, concerning blasphemy against the Holy Ghost; "It shall not be forgiven, (saith he,) neither in this world, nor in the world to come"; that is, neither before death, nor, as you dream, by death.

[In the world to come.] I. Some phrases were received into common use, by which in common speech they opposed the heresy of the Sadducees, who denied immortality. Of that sort were the world to come: paradise: hell, &c.

"At the end of all the prayers in the Temple" (as we observed before) "they said for ever. But when the heretics brake in and said, 'There was no age but one,' it was appointed to be said, for ever and ever."

This distinction of this world, and of the world to come, you may find almost in every page of the Rabbins.

"The Lord recompense thee a good reward for this thy good word in this world, and let thy reward be perfected in the world to come."

"It [that is, the history of the creation and of the Bible] begins therefore with the letter Beth [in the word Bereshith], because two worlds were created, this world and a world to come."

II. The world to come, hints two things especially (of which see Rambam): 1. The times of the Messias: "Be mindful of the day wherein thou camest out of Egypt, all the days of thy life. The wise men say, By 'the days of thy life,' is intimated 'this world': by 'all the days of thy life,' the days of the Messias are superinduced." In sense the apostle seems to speak, Hebrews 2:5 and 6:5. 2. The state after death, The world to come is, when a man is departed out of this world.