Rabbenu Bachya is teaching us that ones intention's for good or for bad is what someone will be judged for. Rabbenu explains that if someone has the ability to physically do acts of serving H'shem then he should do so and will be rewarded for it. On the other hand if he does not have the physical means but desperately wishes he could he will be judged and rewarded for having wanted to even though he was unable to. For instance say you are passing by someone collecting money, if you grudgingly reach your hand in your pocket and give him, although you gave him were you to have nothing and wished terribly that you could help him your intention to help him would be counted as though you gave him Tzedaka. As Rabbenu writes "We will receive bounteous reward for having chosen GD's service for having intended to discharge it, and for having carried out its acts with our external limbs. If our limbs are unable to carry out the acts, we will receive reward for having chosen and intended to do them .. The same is true in regard to punishment for transgression (whether committed or only intended.)
pg 429
pg 429
