Thinking about sin does not count as sin itself, but one must be careful not to let it turn into action.
In the Holy Quran, the concept of sin and its accountability is directly addressed. Generally, sin is recognized both in action and in thought. In Surah Al-Baqarah, verse 286, it states that Allah commands no soul beyond its capacity and does not place upon us a burden greater than we can bear. This implies that intentions and thoughts of a person are also significant and will be considered in divine accountability. Furthermore, it is narrated in the Hadith of the Prophet Muhammad (peace be upon him) that Allah is fully aware of the thoughts and intentions of human beings. This means that if a person imagines sins in their mind but does not proceed to act on them, such thoughts alone will not incur punishment. However, if these thoughts transition into decisions and actions, they can no longer be forgiven. Therefore, while intentions are crucial, Allah possesses a great mercy that can erase unintentional sins. Thus, pondering over sin by itself does not warrant punishment; however, a person must be cautious that such thoughts do not materialize into actions.
Allah does not burden a soul beyond that it can bear. It will have [the consequence of] what [good] it has gained, and it will bear [the consequence of] what [evil] it has earned.
O wives of the Prophet, you are not like anyone among women. If you fear Allah, then do not be soft in speech, lest one in whose heart is a disease should covet, but speak with appropriate speech.
Then We developed him into another creation. So blessed is Allah, the best of creators.
In a distant time, there was a man named Nabil who always blamed himself for his sinful thoughts. One day, he went to a sage and asked him if thinking about sin would lead to punishment. The sage replied, "Nabil, thinking is one thing, but if it does not turn into action, you should not blame yourself. Allah is full of mercy and forgiveness. From now on, think positively and take positive steps in your life." These words settled in Nabil's heart, and he decided to change his life with good intentions.