Ibn Hibban

Sayyiduna Abu Hurairah (may Allah be pleased with him) narrates this statement of the Noble Prophet (peace and blessings be upon him): “Allah Almighty says, when My servant intends to do a good deed and does not act upon it, I record it as one good deed for him, and if he acts upon it, I record it as ten good deeds for him. And if My servant intends to do an evil deed and does not act upon it, I do not record it, and if he acts upon it, I record it as one (evil) deed.”
(Imam Ibn Hibban, may Allah have mercy on him, says:) Allah Almighty’s statement: “When My servant intends,” means: when he resolves, so here the word “ham” is used for resolve. The reason is: the ultimate point of “ham” is resolve, and the Arabs, in their idiom, apply the name of the beginning to the end, and the name of the end to the beginning. The reason is: mere intention is not written in a person’s record of deeds, because it is only a thought and has no ruling. And there is also the possibility in this that, whoever intends to do a good deed, Allah Almighty writes a good deed for him even if he has not firmly resolved and has not acted upon it. Allah Almighty may do so due to the virtue of Islam, so Allah Almighty granting a servant the ability to accept Islam is a favor He has done upon His servant, and recording the good deed for the servant who intends a good deed but does not act upon it is also Allah Almighty’s favor. And if a servant intends an evil deed and does not act upon it, then if Allah Almighty records it, it would be according to justice. But, because His favor surpasses His justice, and thus His mercy has overtaken His wrath, so it is included in His favor and mercy that the sins of Muslim children are not recorded until they reach puberty, and their good deeds are recorded. So it will be like this, and there is no difference in it.