SD - 3178 - depends on what you do with the thought

SD 3178
. . . whatever comes into the thought, not the will, is not a sin.
Then if it comes into the will, or something like the will,
and one thinks this is a sin, against the Lord's Word,
and will burden one's conscience, and so shakes it off,
neither can this be a sin, but is a temptation.
But if something comes into the thought, and into the will,
that one desires to carry out provided outer restraints do not hinder
- this is a sin, just as the Lord said,
he who looks at a girl with lust,
has already committed whoredom [Matthew 5:28].
(September 16, 1748)