A person commits a sin by means of his physique, but after he has accurately cast it in his mind; and he has also spoken an untruth with his tongue. Thus a sin is threefold.
कायेन करते पापं मनसा सम्प्रधार्य तत्। अनृतं जिह्वया चाहं त्रिविधं कर्म पातकम्॥