It helps no one of our readers to call any argument "misconception" if you don't provide the rationale for that qualification.
The passage is below. Please bring the commentaries from theologians that you agree with.
From my side,
this is the rationale for why I think that the blasphemy against the Holy Spirit is to call "evil" what comes from God.
- THE CONTEXT: Jesus heals a man (verses 22 and 23) and the Pharisees adjudicate such good act to "Beelzebub" (verse 24)
- JESUS REFUTATION: Jesus refutes them by saying that evil does not fight evil (verses 24 to 29)
- THE SIN PHARISEES WERE COMMITING: Jesus concludes his refutation by saying that the blasphemy against the Holy Spirit is worse than that against the Son of Man and cannot be forgiven (verse 31 and 32). So, what had the Pharisees done wrong, as to be considered a blasphemy against the Holy Spirit? Well, what they did wrong in verse 24. There is no other sin in the episode by the sin of verse 24.
- THE COROLLARY: Jesus closes the episode by highlighting that evil cannot come from good, nor good from evil (verses 33-35)
Then one possessed with a demon was brought to Him, blind and mute, and He healed him, so that the blind and mute man both spoke and saw. 23 All the people were amazed and said, “Is He not the Son of David?”
24 But when the Pharisees heard it, they said, “This Man does not cast out demons, except by Beelzebub the ruler of the demons.”
25 Jesus knew their thoughts and said to them, “Every kingdom divided against itself is brought to desolation. And every city or house divided against itself will not stand. 26 If Satan casts out Satan, he is divided against himself. Then how will his kingdom stand? 27 And if I cast out demons by Beelzebub, by whom do your sons cast them out? Therefore, they shall be your judges. 28 But if I cast out demons by the Spirit of God, then the kingdom of God has come upon you.
29 “Or else how can one enter a strong man’s house and plunder his goods unless he first binds the strong man? And then he will plunder his house.
30 “He who is not with Me is against Me, and he who does not gather with Me scatters abroad. 31 Therefore I say to you, all kinds of sin and blasphemy will be forgiven men, but the blasphemy against the Holy Spirit will not be forgiven men. 32 Whoever speaks a word against the Son of Man will be forgiven. But whoever speaks against the Holy Spirit will not be forgiven, neither in this world, nor in the world to come.
33 “Either make the tree good and its fruit good, or else make the tree corrupt and its fruit corrupt. For the tree is known by its fruit. 34 O generation of vipers, how can you, being evil, speak good things? For out of the abundance of the heart the mouth speaks. 35 A good man out of the good treasure of his heart brings forth good things. And an evil man out of the evil treasure brings forth evil things. 36 But I say to you that for every idle word that men speak, they will give an account on the Day of Judgment. 37 For by your words you will be justified, and by your words you will be condemned. (Mat 12:22-37)