عن عبد الله بن عباس -رضي الله عنهما- عن رسول الله -صلى الله عليه وآله وسلم- فيما يرويه عن ربه -تبارك وتعالى- قال: «إن الله كَتَبَ الحسناتِ والسيئاتِ ثم بَيَّنَ ذلك، فمَن هَمَّ بحسنةٍ فَلم يعمَلها كَتبها الله عنده حسنةً كاملةً، وإن هَمَّ بها فعمِلها كتبها اللهُ عندَه عشرَ حسناتٍ إلى سَبعِمائةِ ضِعْفٍ إلى أضعافٍ كثيرةٍ، وإن هَمَّ بسيئةٍ فلم يعملها كتبها الله عنده حسنة كاملة، وإن هَمَّ بها فعمِلها كتبها اللهُ سيئةً واحدةً». زاد مسلم: «ولا يَهْلِكُ على اللهِ إلا هَالِكٌ».
[صحيح.] - [متفق عليه.]
المزيــد ...

‘Abdullāh ibn ‘Abbās (may Allah be pleased with him) reported that the Messenger (may Allah's peace and blessings be upon him) said: "Allah has written down the good deeds and the bad ones. Then He explained it [by saying that] he who has intended a good deed and has not done it, Allah writes it down with Himself as a full good deed, but if he has intended it and has done it, Allah writes it down with Himself as from ten good deeds to seven hundred times, or many times over. But if he has intended a bad deed and has not done it, Allah writes it down with Himself as a full good deed, but if he has intended it and has done it, Allah writes it down as one bad deed."
[Sahih/Authentic] - [Al-Bukhari and Muslim]

Explanation

This noble Hadīth indicates that the intent and keenness to do it is recorded as a good deed, even if it is not actually done, and gets multiplied from ten times to many times over if it is done. Conversely, if someone intends to do a bad deed yet abandons it for the sake of Allah, it will be recorded for him as a good deed, and if he does it, it will be recorded as one bad deed; and that whoever intends to do a bad deed and abandons it, nothing will be recorded against him. All this points to the vast mercy and immense bounty of Allah, the Almighty.

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1: It shows Allah’s great favor upon this Ummah. Had it not been for what is mentioned in this Hadīth, there would have been a great disaster, for people tend to do more sins.
2: The angel scribes write down actions of the heart, contrary to the opinion that holds they only record outward actions.
3: It establishes the preexisting writing of good deeds and evil ones, their occurrence, and the recompense, as he said: “Indeed, Allah had written down good deeds and sins.”
4: The good and bad deeds that people do are already recorded. People act of free will, and their deeds match those recorded.
5: It establishes Allah’s actions, as indicated by the phrase “Allah had written down”. It makes no difference whether we say He had ordered them written down or had written them down by Himself, based on other similar Hadīths. For example, the Prophet (may Allah’s peace and blessings be upon him) said: “And He had written down the Torah with His hand”. This involves no Tamthīl (likening Him to His creation) or Ta’wīl (redirection of meaning).
6: It shows Allah’s care about His servants, as He had written down their good and bad deeds. This recording is either enforceable or unenforceable.
7: It demonstrates the significance and impact of intention with regard to deeds.
8: Elaboration after making a general statement is a style of eloquence.
9: The resolve to do a good deed is recorded as a full good deed.
10: It shows Allah’s grace, kindness, and benevolence, as when someone resolves to do a good deed but then does not do it, Allah writes it down as a good deed; and when he resolves to sin but then does not commit it, Allah records it for him as a good deed. The resolve here refers to one’s determination, not mere thoughts.