Present Shankaracharya says that in Kaliyuga there is no sin with evil thoughts but only sin is due to evil actions. But in other Yugas thoughts also sinful.
However, smritis, puaranas, etc. clearly state that evil thoughts also sinful.
Please help with me references for exception to Kaliyuga where evil thoughts do not result in sin but good thoughts result in virtue.
Note: Shankaracharya's statement is here: https://www.facebook.com/share/p/HXnz2Xkmdi9RXSJe/
In Mahanirvana Tantra's Chapter 4, Lord Shiva also states that same. See the following verses:
The Kali Age is but the slave of those who are free of all crookedness and falsehood, men of candour, devoted to the good of others, who follow Kaulika ways (67). In spite of its many blemishes, the Kali Age possesses one great merit, that from the mere intention of a Kaulika of firm resolution desired result ensues (68). In the other Ages, O Devi! effort of will produced both religious merit and demerit, but in the Kali Age men by intention merely acquire merit only, and not demerit (68). The slaves of the Kali Age, on the other hand, are those who know not Kulachara, and who are ever untruthful and the persecutors of others (70). They too are the slaves of the Kali Age who have no faith in Kulacharas, who lust after others' wives, and hate them who are faithful to Kaulika doctrine (71)
