قَوْلُهُ تَعَالَى: {مَنْ جَاءَ بِالْحَسَنَةِ فَلَهُ عَشْرُ أَمْثَالِهَا} [الأنعام: 160]
The Great and the Glorious Lord said (to angels): Whenever My bondsman intends to corn it an evil, do not record it against him, but if he actually commits it, then write it as one evil. And when he intends to do good but does not do it, then take it down is one act of goodness, but if he does it, then write down ten good deeds (in his record). (Using translation from Muslim 128a)
عَنْ رَسُولِ اللهِ ﷺ قَالَ اللهُ تَعَالَى إِذَا هَمَّ عَبْدِي بِحَسَنَةٍ فَاكْتُبُوهَا لَهُ فَإِنْ عَمِلَهَا فَاكْتُبُوهَا بِعَشْرِ أَمْثَالِهَا وَإِذَا هَمَّ بِسَيِّئَةٍ فَلَا تَكْتُبُوهَا فَإِنْ عَمِلَهَا فَاكْتُبُوهَا وَاحِدَةً وَإِنْ تَرَكَهَا فَاكْتُبُوهَا حَسَنَةً