Tzava'at HaRivash Chapter 76
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מריב״ש: כי לא מחשבותי מחשבותיכם ולא דרכיכם דרכי. פירוש כי כאשר האדם מפריד א"ע מהשי"ת מיד הוא עובד עבודה זרה ואין דבר ממוצע. וזה וסרתם ועבדתם.
Rabbi Yisrael Baal Shem Tov taught: The verse states,¹²⁴ “For My thoughts are not your thoughts, and not your ways are My ways.” The explanation is as follows: The moment a person separates himself from HaShem, blessed is He, he immediately is worshiping idolatry. There is no middle ground in this, and this is the meaning of the verse,¹²⁵ “You turn aside, and serve other gods.”
footnotes: ¹²⁴ Isaiah 55:8 ¹²⁵ Deuteronomy 11:16
מכל מקום אמרה הגמרא ישב אדם ולא עבר עבירה חשוב כאילו עשה מצוה וזהו ולא דרכיכם דרכי:
Nevertheless, the Talmud states,¹²⁶ “One who sits and does not commit a transgression is considered as if he fulfilled a commandment-mitzvah.” This is the meaning of, “and not your ways are My ways.”¹²⁷
footnotes: ¹²⁶ Talmud Bavli, Makkot 23b ¹²⁷ In other words, “If you desist and do not do your ways, I will consider it as if you did it My way.”