Allah has written down
the good deeds and the bad
ones. Then He explained it by saying
that he who has intended a good
deed and has not done it, Allah
writes it down with Himself as a full good deed,
But if he has intended
it and has done it, Allah writes
it down with Himself as from ten good deeds to seven hundred times, or many times over.
But if he has intended a
bad deed and has not done it,
Allah writes it down with Himself as a full good deed,
but if he has intended
it and has done it, Allah writes
it down as one bad deed.