Self-accusation before God is something that is very necessary for us; and humility of heart is extremely advantageous in our lives, above all at the time of prayer. For prayer requires great attention and needs a proper awareness, otherwise it will turn out to be unacceptable and rejected, and `it will be turned back empty' to our bosom.
Christ told His friends, that is, His disciples, to beware of the leaven of the Pharisees and scribes, meaning by leaven their false pretence. For hypocrisy is a thing hateful to God, and abominated by man, bringing no reward, and utterly useless for the salvation of the soul, or rather the cause of its perdition. Though sometimes it may escape detection for a little, yet before long it is sure to be laid bare and bring disgrace upon them, like ill-featured women, when they are stripped of that external embellishment which they had produced by artificial means. Hypocrisy, therefore, is a thing foreign to the character of the saints. That it is impossible for those things that are done and said by us to escape the eye of the Deity, He showed by saying: “There is nothing covered that shall not be revealed; neither hid that shall not be known.” For all our words and deeds shall be revealed at the day of judgment.
If we want to do something but cannot, then before God, Who knows our hearts, it is as if we have done it. This is true whether the intended action is good or bad.