Looking at a woman with lust is the same as adultery
Matthew 5:27–28 (ASV 1901)
27Ye have heard that it was said, Thou shalt not commit adultery: 28but I say unto you, that every one that looketh on a woman to lust after her hath committed adultery with her already in his heart.
Before Charles Spurgeon was saved, he was confronted by the demands of the law and his failure to keep them. He was especially convicted by the deeper spiritual laws that Jesus taught about lusting after a woman or your neighbor's goods.