Alma 12:12-14 (#188)
Why are our thoughts, in addition to our words and works, so critical in influencing what we eventually become?
12 And Amulek hath spoken plainly concerning death, and being raised from this mortality to a state of immortality, and being brought before the bar of God, to be judged according to our works.
13 Then if our hearts have been hardened, yea, if we have hardened our hearts against the word, insomuch that it has not been found in us, then will our state be awful, for then we shall be condemned.
14 For our words will condemn us, yea, all our works will condemn us; we shall not be found spotless; and our thoughts will also condemn us; and in this awful state we shall not dare to look up to our God; and we would fain be glad if we could command the rocks and the mountains to fall upon us to hide us from his presence.
From such teachings [as found in Alma 12] we conclude that the Final Judgment is not just an evaluation of a sum total of good and evil acts—what we have done. It is an acknowledgment of the final effect of our acts and thoughts—what we have become. It is not enough for anyone just to go through the motions. The commandments, ordinances, and covenants of the gospel are not a list of deposits required to be made in some heavenly account. The gospel of Jesus Christ is a plan that shows us how to become what our Heavenly Father desires us to become.
Elder Dallin H. Oaks