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Ibn Abbas, radiyallahu 'anhu, reported that the Messenger of Allah, sallallahu 'alayhi wasallam, related from his Lord (glorified and exalted be He):
\"Verily Allah has recorded the good deeds and the evil deeds.\" Then he clarified that: \"Whosoever intends to do a good deed but does not do it, Allah records it with Himself as a complete good deed; but if he intends it and does it, Allah records it with Himself as ten good deeds, up to seven hundred times, or more than that. But if he intends to do an evil deed and does not do it, Allah records it with Himself as a complete good deed; but if he intends it and does it, Allah records it down as one single evil deed.\" [Al-Bukhari & Muslim]
Each in his Sahih have thus related it in these words:
\"So look! My brother, may Allah help us, and take note of how great is the kindness of Allah - may He be exalted! Reflect on this, how that His saying \"with Himself\" points to His great care with regard to it, and His saying \"complete\" is for emphasis, not to point to the intensity of His care with regard to it. With regard to the evil deed which one intended but then abandoned, He says: \"Allah records it with Himself as a complete good deed\", emphasising this by the word \"complete\" (kamilah); whereas if he performs it, He records it down as \"one evil deed\", where by the word \"one\" He emphasises its being made little of, since He does not emphasise it here by the word \"complete\". So to Allah be praise and grace. Glory be to Him! Our praises to Him we cannot count. With Allah is success.\"

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