Is the acceptance of abomination and the commission of sin equivalent to the sin resulting from merely denouncing it in one's heart, despite having the ability to denounce it physically?

Changing evil with one's hand is obligatory for the capable and able, and whoever abandons it while capable is sinful. When one is unable to condemn evil with their hand or tongue, condemning it with the heart becomes necessary. This is not achieved by mixing with those who commit evil, but by leaving the place. Condemnation with the heart has two levels: the first is leaving the place, and the second is condemning with the heart only when unable to leave. Whoever is able to do the first but settles for the second is sinful. Allah Almighty said: "And He has already revealed to you in the Book that when you hear the verses of Allah being denied and ridiculed, do not sit with them until they engage in another conversation. Indeed, in that case, you would be like them" (An-Nisa: 140). So, whoever sits in a gathering of disobedience and does not condemn them will share in their sin, and must leave them if unable to condemn.