Commentary for Kiddushin 79:17

אמר רבי אלעאי הזקן אם רואה אדם שיצרו מתגבר עליו ילך למקום שאין מכירין אותו וילבש שחורים ויתכסה שחורים ויעשה כמו שלבו חפץ ואל יחלל שם שמים בפרהסיא

Now, what is the meaning of 'that thought upon his name'? - Said R'Assi: Even if one [merely] thinks of performing a precept but is forcibly prevented the Writ ascribes it to him as though he has performed it. Evil intention is not combined with deed,<span class="x" onmousemove="('comment',' There is no punishment for mere intention.');">³²</span> for it is said: If I regarded iniquity in my heart, The Lord would not hear.<span class="x" onmousemove="('comment',' Ps. LXVI, 18; i.e., when it remained a mere intention 'in my heart', it was overlooked.');">³³</span>

Daf Shevui to Kiddushin