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.
‘Wine makes glad the heart of man' (Ps. 104:15). But you who have professed sorrow and grief should turn away from such gladness and rejoice in spiritual gifts. If you rejoice in wine, you will live with shameful thoughts and distress will overwhelm you.
In everything we do, God looks as the aim, whether it is for Him or for some other purpose we act. So, when we wish to do something good, let us have as our aim not to please men but to please God, so as to have our eyes always fixed on Him, doing everything for Him, lest we bear the labor but lose the reward.