But operatively, there are sins that sear the conscience to the point that the soul "cannot repent." I used to believe that as long as the breath of life is in a person, they have the ability to turn around and find Life, but I've changed my mind. Many who live on earth this day exist only to do the Anti-Christ's bidding in the Last Days.
I don't claim to know who these forever-damned living souls are, but evidence does exist to make a good guess.
There are folks who just fundamentally refuse and won’t. God knows who they are. What we see is like, at best, a time slice of a soul. God sees the whole eternity’s worth of the soul. Anyhow because we can’t see what God can, we can’t conclude any specific person is utterly lost short of his or her death.
Anyhow those folks will ultimately get their wish. They will be rapt in the devil and his incredible hate of God, and get what the devil gets, and not want to leave their environs no matter how horrible it gets.