Alma Teaches concerning the Hierarchy of Sins
Alma 39:5–8
5 Know ye not, my son, that these things are an abomination in the sight of the Lord; yea, most abominable above all sins save it be the shedding of innocent blood or denying the Holy Ghost?
6 For behold, if ye deny the Holy Ghost when it once has had place in you, and ye know that ye deny it, behold, this is a sin which is unpardonable; yea, and whosoever murdereth against the light and knowledge of God, it is not easy for him to obtain forgiveness; yea, I say unto you, my son, that it is not easy for him to obtain a forgiveness.
7 And now, my son, I would to God that ye had not been guilty of so great a crime. I would not dwell upon your crimes, to harrow up your soul, if it were not for your good.
8 But behold, ye cannot hide your crimes from God; and except ye repent they will stand as a testimony against you at the last day.
The Prophet Joseph Smith said:
“What must a man do to commit the unpardonable sin? He must receive the Holy Ghost, have the heavens opened unto him, and know God, and then sin against Him. After a man has sinned against the Holy Ghost, there is no repentance for him. He has got to say that the sun does not shine while he sees it; he has got to deny Jesus Christ when the heavens have been opened unto him, and to deny the plan of salvation with his eyes open to the truth of it; and from that time he begins to be an enemy. This is the case with many apostates of The Church of Jesus Christ of Latter-day Saints.”
(In History of the Church, 6:314.)