Will a person be held accountable for the intention to commit a sin if they die or are in an accident on their way to commit it without actually committing it?

If someone walks to commit a sin, but is then prevented from doing so, they will be held accountable. This is because walking towards sin is forbidden and indicates a firm intention to commit it. This is supported by the saying of the Prophet, peace and blessings be upon him: "If two Muslims meet with their swords, then the killer and the killed are both in the Hellfire." When asked about the one who was killed, he said: "He was keen on killing his companion."