ψεύσασθαί σε τὸ πνεῦμα τὸ ἅγιον … οὐκ ἐψεύσω ἀνθρώποις ἀλλὰ τῷ θεῷ
pseusasthai … to pneuma … ouk … anthrōpois alla tō theō
Why has Satan filled your heart to lie to the Holy Spirit? … You have not lied to men but to God.
Peter says lying "to the Holy Spirit" is lying "to God" — the two are interchanged in one breath. Matthew 28:19 sets Him beside Father and Son in the one "name"; 2 Cor 3:17, "the Lord is the Spirit"; Heb 9:14, "the eternal Spirit"; Ps 139:7, He is everywhere.