Sahifah Hammam ibn Munabbih

And the Messenger of Allah, peace and blessings be upon him, said: “Allah, the Blessed and Exalted, says that when My servant intends to do a good deed, (merely by his intention, as long as he does not act upon it) I write one good deed (in his record of deeds), and when he acts upon that heartfelt intention, I write ten good deeds (in his record of deeds) for him. And when (My servant) intends to commit a bad deed, (merely by his intention to do a bad deed) I forgive him, that is, as long as he does not commit the bad deed, and when he commits (that) deed, I write (only) the like of that evil (just one sin) for him.”