If you mean, do Jews believe that we are judged by G-d for thoughts, fantasies, imagination, desires, urges, or wishes upon which we do not act (and which we do not seek), the answer is a simple and emphatic NO.
If a married woman sees a very attractive man and has a fantasy about kissing him, for example, but does nothing to pursue that urge, there is no foul, no wrong. Similarly, if a man has a strong attraction to precious gems, and sees and covets a beautiful necklace, then imagines himself stealing and possessing it, so long as he does nothing, there is still no foul and no wrong (putting aside any discussion about the injunction against coveting). The issue is not what one thinks or imagines or fatasizes, but what one does.
This is a significant difference between Judaism and much of Christianity, to my understanding. In Christian thought there seems to be an approach that one is not permitted to have such thoughts or desires, and that to do so is sinful. I recall some time back, when he was a Presidential candidate, Jimmy Carter admitted woefully to the 'sin' of lust in his heart - something that made little sense from a Jewish perspective.
Judaism has the twin concepts of the Yetzer HaRa (the inclination towards "evil") and the Yetzer HaTov (the inclination towards "good"). There is a teaching in Judaism that both are required.
The Yetzer HaTov is what leads us to be compassionate, caring, concerned with others, kind, and to seek fairness and justice. The Yetzer HaRa is the source of desires, of seeking to acquire and own, sexual urges, urges towards power, success, and wealth, and so on.
These desires, urges, or inclinations are not evil in and of themselves; it is what we do and how we act in response that determines what their effect will be. If a person did not have a Yetzer HaRa, they would never be motivated to accomplish anything, to succeed at anything, to build anything, to improve anything, to have a family, or to buy a home. It is, after all, self-interest of some sort, the desire to fulfill these inclinations and urges, that drives people to find new and better ways to do things, to develop products that others will want, to seek leadership positions, and to try to better themselves and their situation.
If we lived in a world of complete 'saints' - people who had only the Yetzer HaTov, it would be a very primitive and limited world indeed. People might all be good, but there would be little that would tempt them to do anything at all, and no reason that they would seek to change or better things or themselves.We might all still be living in caves, using clubs as our only tool.
At the same time, if one did not have a Yetzer HaTov, there would be no bounds or limits on what was acceptable to do to 'win', and that person would be completely amoral (having no sense of morality and no concern with anyone else, only with satisfying their own desires).
Our requirement and task as human beings is to find the proper balance between these two urges or inclinations so we can act in a godly fashion, yet still be a productive member of our society and community. The ability to choose how to respond to our urges and inclinations and desires is what we often call 'free will'.
In short, you need both a Yetzer HaRa and a Yetzer HaTov to function. Since these are components of a normal human being, as G-d created us, there can be nothing wrong with having them, or with the results of having either one - including fantasies and thoughts, and we will not be judged for what we feel inclined or urged towards, only what we actually act upon and do.
Rabbi Joe Blair