and another kind whose very absence is sought because it opposes the commanded act—this is the prohibited act, for it contains a harm that stands in direct conflict with what has been enjoined. Therefore, if the act never even occurs to the legally accountable person, his soul does not prompt him toward it, and he simply continues in the original state of non-existence, he is not rewarded for that abstention. But if it does cross his mind and, for the sake of Allah, he deliberately restrains himself and abandons it by choice, he will be rewarded for that act of self-restraint and refusal, for reward is attached to a positive, existent deed, not to sheer non-existence.

If, however, he leaves the act while firmly resolved to commit it but refrains only out of inability, he will not receive the same punishment as the actual perpetrator, yet he will still be punished for his firm intention and settled will, for that intention was prevented from materializing solely by incapacity.

Many texts testify to this, so no attention is to be given to views that oppose them. Among them are His words:

“Whether you disclose what is in your hearts or conceal it, Allah will call you to account for it; then He forgives whom He wills.” (Quran 2:284)

and His statement regarding one who withholds testimony:

“Then he is sinful at heart.” (Quran 2:283)

and His words:

“But He will hold you accountable for what your hearts have earned.” (Quran 2:225)

and His words:

“On the Day when secrets are laid bare.” (Quran 86:9)

The Prophet ﷺ said, “When two Muslims face one another with their swords, both the killer and the one killed are in the Fire.” They asked, “Messenger of Allah, that is the killer, but why the one killed?” He replied, “He intended to kill his companion.” (1)

He also said, “A man may say, ‘If I had wealth, I would do what so-and-so does.’ He is judged according to his intention, and they are equal in sin.” (2)