From Foundation of Middos (#312) by Rabbi Avigdor Miller
The gemara tells us that if a man who loses his temper in his house, who puts a terror in his house (not just once, we’re talking about a person who is violent) is judged as if he had been a man who had contact with everybody in the kingdom, a man who could utilize his scandal-making to arouse the tempers of the multitudes. He is like a man who could incite people into civil war and cause the deaths of many tens of thousands. That's how he is judged.
When a man has as certain quality of character, he should know that he’s being judged not only for what he actually did, but for what he could have done had the circumstances permitted. The fact that the circumstances didn’t permit is not his fault and not his virtue. It’s “ne’enas vlo asa’ah” — circumstances beyond his control.
We are judged not by what we did, but what we would like to do
How great are the actions of every person! Your actions are never insignificant. Not only your actions, but also your character traits are of the utmost importance. Everybody is being judged, not only on the merits of what actually took place, but on the merits of what would have taken place had the conditions permitted.
Of course, the same is true in a meritorious aspect. If a man is looking for opportunities to help people, only he’s poor, he has no money, so Hashem says if this man had money, he would be building homes for poor children he would make yeshivas, he would build beis yaakov schools, he would spend money on bringing Jews back to Judaism. He just doesn’t have the funds. So because his heart is full of good intentions, I’m going to reward him as if he did it.
We are judged not by what we did, but what we would like to do.