Rav Avigdor Miller on Hashem Knows

Q:
It states somewhere that a person is punished בידי שמים for any bad thought even though he didn’t do it l’maaseh. But that seems to be contradicted by a statement in the gemara: חישב לעשות עבירה ונאנס ולא עשאה – If a man wanted to an aveira but he didn’t because something prevented him, it’s not considered like he did it.

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