If circumstances hinder me from my actually committing a sin (which I had been intending to commit), can it still be counted against me as a sin, even though I have not done it?
You might imagine, my friend, that the only form of sin is the sinful act! In fact the action is only the final stage of the sin, for sin begins first in the heart, with the love of evil and the heart’s responding to it, then it enters into the stage of being carried out. If it is carried out, then it will have reached completion. But if it is not carried through, then the person can still be found guilty for the sin in his heart, for his desire, his intention and his thoughts.
What was Satan’s sin if it wasn’t the sin of the heart, when the Divine Inspiration said to him: “You said in your heart, ‘I will ascend to heaven; I will exalt my throne above the stars of God… I will be like the Most High.” (Is. 14:13-14). Merely saying that in his heart was enough to make him fall from the height of his rank.