what Allah has decreed for him of good or evil until that very thing actually takes place.
There is also a subsequent recording: when a person performs the deed, it is inscribed for him in whatever manner divine wisdom, justice, and grace determine. “Then He explained this,” meaning that the Prophet—may Allah bless him and grant him peace—clarified how the writing is done: if a person intends a good deed but does not carry it out, Allah, exalted is He, still writes it for him as one complete good deed.
Consider the following examples. A man resolves to perform wudu (ablution) in order to recite the Quran, but then abandons the idea; a full good deed is nevertheless written for him. Another man intends to give charity and even sets aside the very sum he wishes to donate, yet he holds back and does not give it; a full good deed is still recorded for him. Or he plans to pray two rakʿahs, then refrains and does not pray; again, a full good deed is written for him.
Someone may ask, “How can a good deed be recorded for him when he never performed it?” The answer is that Allah’s bounty is vast. That very intention counts as a good deed, for the human heart is forever inclined—either toward good or toward evil. When it inclines toward good, a good deed is written. If he then acts upon it, Allah records it as ten good deeds, up to seven hundred times as much, or even many multiples beyond that.
This increase is tied to sincerity and conformity to the Sunnah. The more sincerely a person worships Allah, the greater his reward; and the more closely his worship follows the example of the Messenger of Allah, peace and blessings be upon him, the more complete his worship and the greater his recompense. Thus the variation in reward is in proportion to one’s sincerity toward Allah and one’s adherence to the Messenger of Allah, peace and blessings be upon him.
As for the evil deed, the Prophet said: “If he intends to commit an evil deed but does not act upon it, Allah records it as one complete good deed.”