Calvinism and Blasphemy of the Holy Spirit

Matthew 12:31 says blasphemy of the Holy Spirit is an unforgivable sin. Blasphemy of the Holy Spirit in the ESV Study Bible, says that it is, "This sin is committed today only by unbelievers who deliberately and unchangeably reject the ministry of the Holy Spirit in calling them to salvation" In Calvinism, the I in TULIP is irresistible grace. Those God elected cannot resist His grace and that man will answer God's call. You can't resist it. So how does this fit in with blasphemy of the Holy Spirit where unbelievers resists the ministry of the Holy Spirit? Does the Holy Spirit try to work in everyone? Or does the Holy Spirit only work within those elected?