How will God hold us accountable for suspicion, envy, and arrogance—which are ailments that occur within the heart—when you have answered that God does not hold us accountable for what occurs within us unless it transcends the heart?

What is forgiven of inner thoughts (hadith al-nafs) are those that come to mind involuntarily, as long as they do not settle and persist. This is unlike the firm intention and resolve (al-hamm wal-'azm) settled in the heart, just as one is held accountable for the deeds of the heart, whether good or evil.

Imam al-Mazari said: The view of Qadi Abu Bakr ibn al-Tayyib is that whoever resolves to commit a sin in their heart and settles their soul upon it, they are sinful for their belief and resolve. The hadith (about forgiveness) is understood to apply to one who did not settle their soul upon it, but rather it merely crossed their mind without settling, and this is called a fleeting thought (hamm).

The majority of the Salaf, jurists, and hadith scholars hold the view of Qadi Abu Bakr, due to the hadiths indicating accountability for the deeds of the heart. They said: This resolve is recorded as a sin, but it is not the sin itself that they intended to commit. Rather, the mere persistence and resolve is a transgression. If they act upon it, a second transgression is recorded. If they abandon it out of fear of Allah, it is recorded as a good deed. As for the fleeting thought (hamm) that is not recorded, it refers to the thoughts upon which one does not settle their soul, and which are not accompanied by a firm intention or resolve.

The texts of the Sharia have consistently indicated accountability for the settled resolve of the heart, such as His (Allah’s) saying: "Indeed, those who like that immorality should be spread among those who have believed will have a painful punishment." (Quran 24:19) And His saying: "Avoid much [negative] assumption. Indeed, some assumption is sin." (Quran 49:12) Scholars have unanimously agreed on the prohibition of envy, belittling Muslims, and wishing harm upon them.