Responsibility for a Sin That Was Not Committed

Question:
If circumstances prevented me from committing a sin, am I still held accountable for that sin even though I did not commit it?
Answer:
Perhaps you think, my brother, that the only form of sin is the sin of action! No, for action is the final stage of sin.
Rather, sin begins first in the heart through loving evil and the heart’s response to it.
Then it enters the stage of implementation, and if it is carried out, it becomes complete.
Even if it is not carried out, a person is still held accountable for his sin through the heart, desire, intention, and thought.
And what was Satan’s sin other than a sin of the heart? For the Divine Revelation says:
“But you have said in your heart: ‘I will ascend into heaven, I will exalt my throne above the stars of God… I will be like the Most High’” (Isaiah 14:13–14).
The mere fact that he said this in his heart was sufficient to cause his fall from the exalted rank he held.
An article by His Holiness Pope Shenouda III – El-Keraza Magazine – Second Year – Issue 10 – December 1966.
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