Is striving towards sin without actually committing it considered the same as the full act, and does it incur the same sin as that incurred by the perpetrator?

Whoever intends to commit a sin and does everything in his power to do it, but it does not materialize for him, he is sinful and held accountable. This is supported by texts from the Holy Qur’an and the Prophetic Sunnah, such as the Almighty’s saying: (And whoever intends therein to commit deviation with injustice – We will make him taste of a painful punishment), and the Prophet’s (peace and blessings be upon him) saying: (When two Muslims meet with their swords, the killer and the killed are in the Hellfire. I said: O Messenger of Allah, this is the killer, but what about the killed? He said: Indeed, he was eager to kill his companion).

The majority of the predecessors and scholars have agreed that a person is held accountable for what he has resolved in his conscience and intended in his heart regarding sin. However, if this resolve dissolves due to the fear of Allah Almighty, then he is rewarded, but if it is for any other reason, he is not rewarded.

The foregoing does not mean that a person should despair of Allah’s mercy. Rather, he should repent and do good deeds, as the Almighty said: (Say, "O My servants who have transgressed against themselves [by sinning], do not despair of the mercy of Allah. Indeed, Allah forgives all sins. Indeed, it is He who is the Forgiving, the Merciful").

Sorrow over sin is commendable if it motivates repentance, and blameworthy if it leads to despair and despondency. Therefore, it is obligatory to repent from despair and have a good opinion of Allah.