Is a person held accountable for the intention to commit a sin?

Question:
Your Eminence, this is a female Muslim asking: she says that she is a committed Muslim, and she praises Allah for that, committed to the obligatory acts and duties, and the remembrance of Allah . She says: But I find in myself, from time to time, that I have intended a verbal sin; so am I held accountable for that? And what should I do?
May Allah reward you.

Answer:
Commitment to obeying Allah and abandoning His sins is among the great blessings of Allah, and among the characteristics of the pious and the righteous. So this believing woman praises Allah and asks her Lord for steadfastness upon the truth until death; for Allah says -Exalted and Majestic is He-: [Hud:112] And He says, Exalted is He: meaning: they remained steadfast upon the truth and proceeded upon it those are the companions of Paradise, abiding therein, a reward for what they used to do [Al-Hijr:13-14].
So it is obligatory for the man and the woman to remain steadfast upon the truth, and to be upright and patient until death, and to be cautious of all verbal and practical sins. One must be cautious of all sins, verbal and practical. If a servant intends a sin, the intention does not harm him; it is forgiven. He is only punished if he speaks or acts. As for the intention of the heart and the movement of the heart, Allah -Exalted and Majestic is He- has forgiven it; because the Prophet (peace and blessings be upon him) said -in the authentic hadith-: So the matter concerns speech or action. As for his thoughts and his intention in his heart, Allah forgives it -Exalted and Majestic is He-; until he speaks or acts. And if the sin is from the actions of the heart, he is held accountable for it; because with the heart there is action: such as showing off in his heart, or fearing the creation as he fears Allah, or hoping in them as he hopes in Allah, or arrogance in his heart. This is from the actions of the heart for which he is held accountable; because the Messenger (peace and blessings be upon him) said: meaning: with his heart or his limbs So the action of the heart, for which a person is held accountable, is the fear of Allah, His love, his hope in Him, and sincerity to Him; for that he has reward. And if he is arrogant toward the servants, or shows off in his heart, he is held accountable for it and becomes sinful thereby. And so on. So the sins of the heart, for which one is held accountable, and the acts of obedience of the heart, from which one benefits and for which one is rewarded; because the heart has speech and it has action.
As for the tongue, it is not held accountable for the words of the tongue except if he speaks, and it is not held accountable for the actions of the limbs except if he acts. Yes.

The presenter: May Allah reward you, and bless you, Your Eminence. Satan may whisper to the Muslim who obeys his Lord and worships Him. How does a person get rid of these whispers?

The Shaykh: Some of the Companions complained to the Prophet (peace and blessings be upon him) about that, and the Prophet (peace and blessings be upon him) said to him: And if the whispers concern Allah or Paradise or Hellfire in terms of disbelief, let him say: I believe in Allah and His messengers, I believe in Allah and His messengers, I believe in Allah and His messengers, I seek refuge in Allah from Satan the outcast, and it ends. When the Companions complained to him about these evil whispers, he said to them: Say: meaning: let him say this and let it end, for the whispers may come to him, and he may say: there is no Paradise here, there is no Hellfire here, where is Allah? Where...? Whispers concerning Allah or Paradise or Hellfire or the Messenger. So if he finds this, let him say: I believe in Allah and His messengers, I believe in Allah and His messengers, I seek refuge in Allah from Satan the outcast, and by this these whispers will end from him by the grace of Allah -Exalted and Majestic is He-. Yes.

The presenter: May Allah reward you and bless you.