Yet how far the perversion is carried out in the mind is of no concern to God?
probably not...you are certainly not responsible for your proclivities, nor your temptations. Good grief, if everyone is held responsible for their temptations...Heaven would be a very lonely place.
Your neighbors wife/daughter looks mighty fine, your business deal that could net you many thousands if you'd only lie a little but you didn't....is the temptation a sin....of course not...you are responsible for what you do, not what you're tempted to do....