Wikipedia defines Eternal Sin: “The unforgivable sin is interpreted by Christian theologians in various ways, although they generally agree that one who has committed the sin is no longer able to repent, and so one who is fearful that they have committed it has not done so.” Also: “… to sin against the Holy Ghost (an unforgivable sin) is to confound Him with the spirit of evil, it is to deny, from pure malice, the Divine character of works manifestly Divine.” What is Creator’s perspective on the concept of eternal and unforgivable sin?

First of all, we need to point out our dislike of thinking of anything as "unforgivable" because forgiveness is always available to the wrongdoer. But what this speaks to is an actuality that an "unforgivable sin," in the context as described, of someone rejecting the divine, being unrepentant, and being beyond the pale, so to speak, has in reality sealed their own fate. If you reject God, God must stand aside and honor your choice to be separate and on your own. So this is a state of affairs arrived at, through whatever means, putting a person in a position where things have reached a serious stage where they are too far gone to find their way back. Such individuals will not turn to God for help, they will not turn to prayer, and the irony of existence is, through the blessings of free agency and free will, each person is so powerful they can order God to stand down and keep away simply by lowering their sights to focus on things where the divine will not go and not recognize. But this must be allowed if people choose it, and so however corrupted and distorted the thinking and reprehensible a person's conduct might be, whether treatment of themselves or many others, rejecting God brings the greatest of penalties because it is the ultimate self-sentence of an ultimate isolation, a kind of solitary confinement, leaving a person entirely on their own because they have burned the bridges behind them, allowing even inspiration and guidance that has saved many at low moments, to find a way back to a higher level of function and wellbeing. So, once again, it is not an ultimate divine judgment and condemnation of the person committing a so-called "unforgivable sin." God can always forgive. The problem here is that people have distanced themselves from the divine, through their conduct, and cannot forgive themselves by recognizing a place for divinity as a solution. They may feel unworthy or may have an active fear and loathing of the divine, even when belief is present, because they have become bitter, having experienced so much negativity, and have given up hope when what is needed is self-forgiveness as much as divine forgiveness to find a way back.