Hadith: Allah has written the good deeds and bad deeds, then clarified that

عَنْ ابْنِ عَبَّاسٍ رَضِيَ اللَّهُ عَنْهُمَا عَنْ رَسُولِ اللَّهِ صَلَّى اللهُ عَلَيْهِ وَسَلَّمَ فِيمَا يَرْوِي عَنْ رَبِّهِ تَبَارَكَ وَتَعَالَى، قَالَ:
«إنَّ اللهَ كَتَبَ الحَسَنَاتِ وَالسَّيِّئَاتِ، ثُمَّ بَيَّنَ ذَلِكَ، فَمَنْ هَمَّ بِحَسَنَةٍ فَلَمْ يَعْمَلْهَا؛ كَتَبَهَا اللهُ عِنْدَهُ حَسَنَةً كَامِلَةً، وَإِنْ هَمَّ بِهَا فَعَمِلَهَا؛ كَتَبَهَا اللهُ عِنْدَهُ عَشْرَ حَسَنَاتٍ إلَى سَبْعِمِائَةِ ضِعْفٍ إلَى أَضْعَافٍ كَثِيرَةٍ، وَإِنْ هَمَّ بِسَيِّئَةٍ فَلَمْ يَعْمَلْهَا؛ كَتَبَهَا اللهُ عِنْدَهُ حَسَنَةً كَامِلَةً، وَإِنْ هَمَّ بِهَا فَعَمِلَهَا؛ كَتَبَهَا اللهُ سَيِّئَةً وَاحِدَةً».
[صحيح] - [رواه البخاري ومسلم في صحيحيهما بهذه الحروف] - [الأربعون النووية: 37]

Ibn ‘Abbās (may Allah be pleased with him and his father) reported that the Messenger of Allah (ﷺ) said, reporting from his Almighty Lord:
"Allah has written the good deeds and bad deeds, then clarified that. If someone intends to do a good deed but does not do it, Allah writes it as a complete good deed for him, and if he does it, Allah writes it as ten good deeds, multiplied up to seven-hundred times and plenty more times. If someone intends to do a sin but does not do it, Allah writes it as a complete good deed. If he intends to do a sin and does it, Allah writes it as one sin."
[Authentic hadith] - [رواه البخاري ومسلم في صحيحيهما بهذه الحروف] - [الأربعون النووية - 37]

Explanation

The Messenger (may Allah's peace and blessings be upon him) points out that Allah predestined the good deeds and the bad ones and then clarified to the two angels how to write them down:
If a person wants, intends, and resolves to do a good deed, it will be written for him as one good deed, even if he has not done it, and if he does it, its reward gets multiplied from ten to seven hundred times and many times over. The increase depends on the sincerity within the person's heart, how much benefit his good deed brings to others, and so on.
On the other hand, if a person wants, intends, and resolves to do a bad deed and then abandons it for Allah's sake, it will be written for him as a good deed. Yet, if he abandons it due to preoccupation with something else, while he has not engaged in the means leading to it, it will not be written as anything. But if he abandons it out of inability, his intention will be written against him. And if he does it, it will be written as one bad deed.

Benefits from the Hadith

1. The Hadīth highlights Allah's great favor upon this Ummah as He multiplies their good deeds and writes them down with Himself and does not multiply their bad deeds.
2. It shows the significance of intention in terms of deeds and their effect.
3. It demonstrates Allah's grace, kindness, and benevolence, for if a person intends to do a good deed yet does not perform it, Allah writes it down as a good deed.
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