Sinning Intentionally and Intending to Repent

Firstly: 

This questioner – may Allah guide him – does not realize that he has already
disobeyed Allah, may He be exalted, by saying this even if he has not
committed the sins that he stated clearly he would commit. 

(a)

It was narrated from Abu Hurayrah (may Allah be pleased with him) that the
Prophet (peace and blessings of Allah be upon him) said: “Allah, may He be
glorified and exalted, will forgive my ummah (followers) for whatever
crosses their minds so long as they do not act upon it or speak of it.” [al-Bukhari,
Muslim]. 

Shaykh al-Islam Ibn Taymiyah said: 

The Prophet (peace and blessings of Allah be upon him)) has told us that
Allah forgives whatever crosses a person’s mind so long as he does not speak
of it. So a distinction is made between thoughts that cross the mind and
words that are spoken. And he told us that he will not be blamed for a
passing thought unless he speaks of it. What is meant is unless his tongue
utters it, according to scholarly consensus.

End quote from Majmoo‘ al-Fatawa. 

(b)

It was narrated from Abu Kabshah al-Anmari that he heard the Messenger of
Allah (peace and blessings of Allah be upon him) say: People of this world
are of four types.  The first is a man to whom Allah gives wealth and
knowledge, so he fears his Lord concerning it, upholds ties of kinship with
it and realizes that something is due to Allah for that. This man will
attain the highest status. The second is a man to whom Allah gives knowledge
but He does not give him wealth, but he is sincere in intention and says: If
I had wealth, I would have done what (the first man) did. He will be judged
according to his intention and their reward will be the same. The third one
is a man to whom Allah gives wealth but does not give knowledge, so he
squanders his wealth without knowledge and does not fear Allah concerning it
or uphold ties of kinship with it, and he does not realize that something is
due to Allah for that. His will be the lowest status. Then there is a man to
whom Allah gave neither wealth nor knowledge, but he says: If I had wealth I
would do what the third man did. He will be judged according to his
intention, and their burden of sin will be the same. [at-Tirmidhi, Ibn Majah] 

This questioner also has to pay attention to the fact that he may not be
able to repent because of being overwhelmed by his whims and desires, his
regarding sin as permissible and his persisting in it. He may not be able to
do this because his time has come and his soul is taken. Let him listen to
the words of Allah, may He be glorified and exalted (interpretation of the
meaning):

“And We shall turn their hearts and their eyes away (from guidance), as they
refused to believe therein for the first time, and We shall leave them in
their trespass to wander blindly.”

[6:110]

Ibn al-Qayyim (may Allah have mercy on him) said: This is part of a greater
understanding: that a man fears that his sins may cause him misfortune at
the time of death and keep him from a good end. Al-Imam Ahmad narrated from
Abu’d-Darda (may Allah be pleased with him) that when he was dying, he would
lose consciousness then he would come to and recite: “And We shall turn
their hearts and their eyes away (from guidance), as they refused to believe
therein for the first time, and We shall leave them in their trespass to
wander blindly” [6:110]. 

Because of this, the early generation feared sins, lest they kept them from
a good end.

End quote from al-Jawab al-Kafi by Ibn al-Qayyim. 

Secondly: 

This questioner has to ask his Lord for forgiveness and repent to Him for
having said this and having resolved to commit sin and persist in it. Allah,
may He be glorified and exalted, has enjoined repentance upon His slaves. He
says (interpretation of the meaning):

“O you who believe! Turn to Allah with sincere repentance! It may be that
your Lord will remit from you your sins, and admit you into Gardens under
which rivers flow (Paradise).”

[66:8]

Allah, may He be exalted, has told us that He accepts repentance from His
slaves and that He will pardon them; indeed He will turn their bad deeds
into good deeds. Allah says (interpretation of the meaning):

“And He it is Who accepts repentance from His slaves, and forgives sins, and
He knows what you do.”

[42:25]

“Except those who repent and believe (in Islamic Monotheism), and do
righteous deeds; for those, Allah will change their sins into good deeds,
and Allah is Oft‑Forgiving, Most Merciful.”

[25:70]

Sincere repentance, according to the scholars, is that which fulfils the
following conditions: 

(a)  Sincerity in repentance

(b)  Giving up the sin

(c)  Regretting the sin

(d)  Resolving not to go back to the sin

(e)  Repenting in time, for Allah does not accept repentance when the death
rattle sounds before the soul is taken, or after the sun rises from its
place of setting

(f)  Restoring people’s rights if the sin had to do with the rights of other
people 

We give our brother the glad tidings that if he has not done what he
intended and spoke of, and he refrained from it out of fear of Allah and
respect for His sacred limits, then Allah, may He be exalted, will record
one good deed in his record, instead of the bad deed that he was thinking of
doing. 

It was narrated from Abu Hurayrah (may Allah be pleased with him) that the
Messenger of Allah (peace and blessings of Allah be upon him) said: “Allah
says: ‘If My slave thinks of doing a bad deed then do not write it down for
him unless he does it, then if he does it write it down as one bad deed. And
if he refrains from it for My sake, write down one good deed for him. If he
wants to do a good deed then he does not do it, write it down as one good
deed and if he does it, write it down tenfold up to seven hundred
fold.” [al-Bukhari, Muslim]. 

And Allah knows best.