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Hence, one commandment, according to the heart and intent with which it is performed, can outweigh many commandments, and likewise one transgression can outweigh many transgressions. Even the thought to do a commandment and the yearning to do it out of reverence for G-d, despite that one was unable to actually perform it, may, nevertheless, outweigh many commandments performed without this reverence, as G-d said to David: "because it was in your heart to build a house for My Name" (Chronicles II 6:8), and "then the G-d fearing men spoke to one another, and the L-ord hearkened and heard it. And a book of remembrance was written before Him for those who feared the L-ord and for those who thought upon His Name" (Malachi 3:16), and our Sages expounded the last words (Shabbat 63a): "what is meant by 'thought upon His Name?' - [answer:] "if one intended to fulfill a commandment but was prevented from doing it, it is accounted to him as if he had done it."