All deliberate sins are first committed in the heart and mind.
Mark 7:20-21
“And then he added, “It is what comes from inside that defiles you. For FROM WITHIN, OUT OF A PERSON’S HEART, COME EVIL THOUGHTS, sexual immorality, theft, murder, adultery, greed, wickedness, deceit, lustful desires, envy, slander, pride, and foolishness. All these vile things come from within; they are what defile you.”
Learn more: DEFINITION OF SIN