R' Shimon ben yochai said the olah offering is never brought for anything other than to atone for improper musings of the heart [Since G-d Alone was aware of the person sinful thoughts it is appropriate that they be atoned through the olah offering which is given to G-d Alone, wholly consumed by the altars fire with neither the kohanim nor the owner sharing in any of its meat.]

Thoughts of transgression are worse than transgression itself, and your mnemonic is the odor of meat. The smell of roasting meat is more appetizing than actually eating the meat.

There is a well-known saying of our Sages, "The thoughts about the sin are more dangerous than the sin itself." I can offer a good explanation of this saying: When a person is disobedient, this is due to certain accidents connected with the corporeal element in his constitution; for man sins only by his animal nature, whereas thinking is a faculty of man connected with his form,--a person who thinks sinfully sins therefore by means of the nobler portion of his self: and he who wrongly causes a foolish slave to work does not sin as much as he who wrongly causes a noble and free man to do the work of a slave. For this specifically human element, with all its properties and powers, should only be employed in suitable work, in attempts to join higher beings, and not in attempts to go down and reach the lower creatures. You know how we condemn lowness of speech, and justly so, for speech is likewise peculiar to man and a boon which God granted to him that he may be distinguished from the rest of living creatures. Thus God says, "Who gave a mouth to man?" (Exod. 4:11); and the prophet declares, "The Lord God hath given me a learned tongue" (Isa. 50:4). This gift, therefore, which God gave us in order to enable us to perfect ourselves, to learn and to teach, must not be employed in doing that which is for us most degrading and perfectly disgraceful; we must not imitate the songs and tales of ignorant and lascivious people. It may be suitable to them, but is not fit for those who are told, "And ye shall be unto me a kingdom of priests and a holy nation" (Exod. 19:6). Those who employ the faculty of thinking and speaking in the service of that sense which is no honour to us, who think more than necessary of drink and love, or even sing of these things: they employ and use the divine gift in acts of rebellion against the Giver, and in the transgression of His commandments. To them the following words may be applied: "And I multiplied her silver and gold, which they prepared for Baal" (Hos. 2:10).