A person is excused for thoughts that constantly occur as long as he does not speak about them or act upon them. The levels of intentions have been explained by scholars, which are thoughts, obsessions, self-talk, worry and determination to act. The first four hold no sin as long as one does not speak or act upon them. As for determination, there is no doubt that this is accounted for because this brings one close to acting it out and he is determined to carry it out, which only leaves the action itself, and this has many harms. This is similar to what is mentioned in the narration,
“When two Muslims meet with their swords to fight, the killer and the one killed are in the fire.”
People said, ‘We understand the matter for the killer, but what about the one killed?’ The Prophet ﷺ replied,
“He was determined to kill his companion.” (Bukhaary 31)
Someone might say, ‘Determination is coupled with action, because the man in the narration came to his Muslim brother with his sword, so this is action.’ He is aided by the statement, “All of the five levels have no sin if they are not spoken about or acted upon.” As for scholars, they agree that determination is accountable for and sinful.