Sayyiduna Abu Hurairah, may Allah be pleased with him, narrates: The Noble Prophet, peace and blessings be upon him, said: Allah Almighty says, "When My servant thinks of doing a good deed, I record one good deed for him as long as he does not do it. When he acts upon it, I record it as tenfold reward. And when the servant thinks of committing a sin, I forgive him as long as he does not commit it. But when he commits it, I record it as one sin."
Hadith Referenceصحیح ابن حبان / كتاب البر والإحسان / 379
Hadith Gradingفضيلة الشيخ الإمام محمد ناصر الدين الألبانيصحيح - «الروض النضير» (955): ق.فضيلة الشيخ العلّامة شُعيب الأرناؤوطإسناده صحيح على شرط الشيخين.