Eternal sin
However, the Church further believes there is no offence, however serious, that cannot be taken away by Baptism, or absolved from in the Confessional—that no one, however wicked and guilty, may not confidently hope for forgiveness. The Catechism says that Christ desires "the gates of forgiveness should always be open to anyone who turns away from sin." As did St Augustine, the Catholic Church today teaches that only dying unrepentant for one's sins is the only unforgivable sin. Indeed, in "Dominum et vivificantem" Pope John Paul II writes "According to such an exegesis, 'blasphemy' does not properly consist in offending against the Holy Spirit in words; it consists rather in the refusal to accept the salvation which God offers to man through the Holy Spirit, working through the power of the Cross", and "If Jesus says that blasphemy against the Holy Spirit cannot be forgiven either in this life or in the next, it is because this "non-forgiveness" is linked, as to its cause, to "non-repentance," in other words to the radical refusal to be converted. This means the refusal to come to the sources of Redemption, which nevertheless remain "always" open in the economy of salvation in which the mission of the Holy Spirit is accomplished."
Nathaniel William Taylor
At the heart of this objection is Taylor's view of the atonement. Many Christians believe that Christ's death upon the cross was as a sin-substitute, whereby the sins of mankind were imputed to Christ, who was punished for our sins in our place. Martin Luther went as far as to say that Christ became the worse sinner in the universe. Christ's righteousness, or his perfection, was then imputed to all believers. Consequently, God no longer sees believers as they really are but is blinded by imputed righteousness. For many Christians, this belief is the cornerstone of the Christian faith. Yet Taylor explicitly denied this view.