I may reinforce this point as follows. In the spiritual world I have come across many people who has shared a similar lifestyle when they were in the physical world. They all dressed in fashionable clothing, enjoyed fine dining, took profit from their business, went to the theater, told jokes about lovers as if they themselves were lustful, and many other things of the kind.
Yet for some of these people the angels labeled their behaviors as evil and sinful, whereas for others the angels did not. The angels declared the former guilty and the latter innocent. Upon being asked why this was, since the people had done the same things, the angels replied that they had evaluated all the people on the basis of their plans, intentions, and purposes and distinguished them accordingly. Those whose intent excused them, the angels excused, and those whose intent condemned them, the angels condemned, since all who are in heaven have good intent, and all who are in hell have evil intent.
These points may be illustrated with comparisons. The sins that we retain when we do not practice repentance are like various diseases we suffer that are fatal unless we are given medicine that takes away what is causing harm. Such sins are especially like gangrene, which spreads (if not caught in time) and inevitably leads to death. They are like boils and abscesses that have not been lances and opened–the accumulation of pus will press into surrounding tissues, then into nearby internal organs, and finally into the heart, causing death….
As experienced gardeners know, a trunk that comes from bad seed or bad root sends its noxious sap into the branch of a good tree that has been grafted onto it, and the bad sap that creeps up that branch is then turned into good sap and produces useful fruit. Something similar occurs in us when evil is laid aside through the process of repentance; through repentance we are grafted onto the Lord like a branch onto a vine and we bear good fruit (John 15:4-6).
from Regeneration, Pages 27, 28