The Baal Akeida explains the meaning of הרהורי עבירה קשה מעבירה. thinking of a sin is worse than the sin itself, rationalising, explaining an aveira by minimizing it and saying there is nothing wrong in doing it.
The GRA explains the gemora in Shabbos (12,1) where Rav Yishmoel ben Elisha bent the wick and said afterwards. how great are the words of the chachamim who said in the mishna not to read by a candle light and did not mention a reason for it. When a reason is known, one rationalizes by saying, by me it does not apply as king Shlomo married many women (1000) hy saying that the prohibition of being swayed away from Hashem by them does not apply to me.
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