Abu Imran Al-Juni said:
“I have heard that the Angels in the worldly heaven write down all the actions of the people.
Allah will say: “Write such and such deeds under the name of such and such individual”.
The Angels will say: “O our Lord, but he did not carry out this deed!”
Allah will say: “He had the intention to do so, he had the intention to do so!”
[“Kitab Al-Ikhlas wal Niyah”, 75].