You cannot intellectualize God, you cannot, He is beyond your intellect, you cannot understand Him through your intellect. If you have to understand Him you have to become the spirit.
God values deeds according to their intentions. For it is said, "The Lord grant unto you according to your heart" (Ps. 19:5). . . Therefore, whoever wants to do something but can't is considered as having done it by God, who sees the intentions of our hearts. This applies to both good and evil deeds alike.