Ibn Hibban

Sayyiduna Abu Hurairah (may Allah be pleased with him) narrates: He learned of this statement of the Prophet Muhammad (peace and blessings be upon him): “Allah Almighty (says to the angels), when My servant intends to do a good deed, then record it as one good deed, and when he acts upon it, then record it as tenfold. And when My servant intends to do an evil deed, then do not record it, and if he refrains from it, then record it as one good deed.”