The Prophet’s statement, “Both of them will be equal in reward,” means they will be equal in the original reward of the deed without it multiplying, for multiplication is specific for the one who performs the deed, and not for the one who intends it without performing it. If they were equal from every aspect, then the one who intends a good deed but does not perform it would have ten good deeds recorded for him, and this is contrary to all the texts [of the Qur’an and Sunnah]. What proves this is Allah Almighty’s statement:

“Allah has preferred the mujahidun through their wealth and their lives over those who remain behind, by degrees. And to both Allah has promised the best reward. But Allah has preferred the mujahidun over those who remain behind with a great reward - degrees [of high position] from Him.”[Al-Nisa’ 4:95-96]

Ibn `Abbas and others have said, “Those who remain behind, whom the mujahidun are a degree above, are those who remain behind from among the people who are excused. As for those who remain behind, whom the mujahidun are several degrees above, they are those who remain behind from among the people who are not excused.”

[Jami` al-`Ulum wal-Hikam, Ibn Rajab (hadith #37)]