Is a person held accountable for what he imagines, whether he reacts to it with laughter or sadness or not?

What a person imagines, in terms of thoughts and self-talk, is forgiven by scholarly consensus, as long as the person does not dwell on it and persist in it. This is based on the Prophet's (peace be upon him) saying: "Indeed, Allah has overlooked for my Ummah what they speak to themselves, as long as they do not utter it or act upon it." A Muslim should occupy themselves with what benefits them, such as remembrance of Allah (dhikr), seeking forgiveness (istighfar), and reciting the Qur'an, because wasting time on what is not beneficial is a loss. As for laughter, it is permissible in principle, but excessive laughter is blameworthy.