Anyone living in less than complete reconciliation to their understanding of the human ideal lives in alienation from God and will have to bear the penalty of their sins until or unless they repent. This is the situation of almost every single person on the earth today:
1 The fool hath said in his heart, There is no God. They are corrupt, they have done abominable works, there is none that doeth good.
2 The Lord looked down from heaven upon the children of men, to see if there were any that did understand, and seek God.
3 They are all gone aside, they are all together become filthy: there is none that doeth good, no, not one.
4 Have all the workers of iniquity no knowledge? who eat up my people as they eat bread, and call not upon the Lord. (Psalm 14)[^15]
However, for those who have been baptized by water and received the Holy Ghost, the penalty for turning away is more severe. For them, it would be better if they were never born:
But, behold, my beloved brethren, thus came the voice of the Son unto me, saying: After ye have repented of your sins, and witnessed unto the Father that ye are willing to keep my commandments, by the baptism of water, and have received the baptism of fire and of the Holy Ghost, and can speak with a new tongue, yea, even with the tongue of angels, and after this should deny me, it would have been better for you that ye had not known me. (2 Nephi 31:14)
The reason for this is that while those who have never received the Holy Ghost will not leave this world with more understanding than they arrived with, those who turn away from the Holy Ghost will lose even that which they have.
And it shall come to pass, if they are not more faithful unto me, it shall be taken away, even that which they have. (D&C 60:3)
And now behold, I tell you by the spirit of prophecy, that if ye transgress the commandments of God, behold, these things which are sacred shall be taken away from you by the power of God, and ye shall be delivered up unto Satan, that he may sift you as chaff before the wind. (Alma 37:15)
For unto every one that hath shall be given, and he shall have abundance: but from him that hath not shall be taken away even that which he hath. (Matthew 25:29)
Every single person who receives the Holy Ghost is living in the unpardonable sin unless they live in complete reconciliation to their understanding of the human ideal:
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. (Alma 39:6)
36 And now, I say unto you, my brethren, that after ye have known and have been taught all these things, if ye should transgress and go contrary to that which has been spoken, that ye do withdraw yourselves from the Spirit of the Lord, that it may have no place in you to guide you in wisdom’s paths that ye may be blessed, prospered, and preserved—
37 I say unto you, that the man that doeth this, the same cometh out in open rebellion against God; therefore he listeth to obey the evil spirit, and becometh an enemy to all righteousness; therefore, the Lord has no place in him, for he dwelleth not in unholy temples. (Mosiah 2)