Hypothetical question about sins—
Persons X and Y live in a country where homosexual acts, down to holding hands, are forbidden by law. Both of them are gay and both know this. Forgetting about person X for a while, person Y can't afford to break the law—people are dependent on his salary, etc—so he does nothing with person X while knowing that, if it were permitted by law, he would attempt to have a romantic 'relationship'. Another example is to go into a store intending to steal something but not stealing it when a sales clerk follows you around all day.
Is this sinning or not? When one intends to commit a sin and would if the penalties were lower?