Narrated from Abdullah Ibn ‘Abbas (RA). He said that the Prophet (peace and blessings of Allah be upon him) said, ‘Allah writes down good deeds and evil deeds.
Then, whoever desires to do a good deed, but does not do so, then Allah Ta'ala commands him to write in his record a reward for a good deed.
And if he wishes to do a good deed and then does it, then Allah Ta'ala rewards him for this one good deed from ten times to seven hundred times, but many times more.
On the other hand, if a person wishes to commit a sin, but does not do so in reality, then no sin is immediately recorded in his record, but Allah Ta'ala writes it as a good deed for him (even if he wishes to commit a sin). He did not do that).
And if a person commits a sin and then commits it, Allah Ta'ala prescribes only one sin for it. (Muslim).