عَنْ ابْنِ عَبَّاسٍ رَضِيَ اللَّهُ عَنْهُمَا عَنْ رَسُولِ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ فِيْمَا يَرْوِي عَنْ رَبِّهِ تَبَارَكَ وَتَعَالَى قَالَ: إِنَّ اللَّهَ كَتَبَ الْحَسَنَاتِ وَالسَّيِّئَاتِ، ثُمَّ بَيَّنَ ذَلِكَ، فَمَنْ هَمَّ بِحَسَنَةٍ فَلَمْ يَعْمَلْهَا، كَتَبَهَا اللَّهُ عِنْدَهُ حَسَنَةً كَامِلَةً، وَإِنْ هَمَّ بِهَا فَعَمِلَهَا، كَتَبَهَا اللَّهُ عِنْدَهُ عَشْرَ حَسَنَاتٍ؛ إِلَى سَبْعِمِائَةِ ضِعْفٍ، إِلَى أَضْعَافٍ كَثِيرَةٍ، وَإِنْ هَمَّ بِسَيِّئَةٍ فَلَمْ يَعْمَلْهَا، كَتَبَهَا اللَّهُ تَعَالَى عِنْدَهُ حَسَنَةً كَامِلَةً، وَإِنْ هَمَّ بِهَا فَعَمِلَهَا كَتَبَهَا اللَّهُ سَيِّئَةً وَاحِدَةً. رَوَاهُ الْبُخَارِيُّ وَمُسْلِمٌ فِي صَحِيْحَيْهِمَا بِهَذِهِ الْحُرُوْفِ

37 – It is reported on the authority of ibn ‘Abbās (may Allāh be pleased with them both), from the Messenger of Allāh (peace and blessings of Allāh be upon him), from among the sayings that he related from his Lord (Glorified and Exalted be He) is that He said:

“Verily Allāh has written down the good deeds and the evil deeds, and then explained it [by saying]: Whosoever intended to perform a good deed, but did not do it, then Allāh writes it down with Himself as a complete good deed. And if he intended to perform it and then did perform it, then Allāh writes it down with Himself as from ten good deeds up to seven hundred times, up to many times multiplied. And if he intended to perform an evil deed, but did not do it, then Allāh, the Exalted, writes it down with Himself as a complete good deed. And if he intended it [i.e., the evil deed] and then performed it, then Allāh writes it down as one evil deed.” [Reported by Bukhārī and Muslim in their two ṣaḥīḥs with these wordings]

• Ṣaḥīḥ al-Bukhārī (6491)
• Ṣaḥīḥ Muslim (131)
• Mishkāt al-Maṣābīḥ (2374)
• Riyāḍuṣ Ṣāliḥīn (11)