I think the main point was carrying something with you in the mind is worse than a physyical action like that that's a natural exception. Also similiar to the idea if you have committed adultery in your heart you have already committed adultery. I think it tries to show that what is in your mind is more important, like Buddhism does, than a natural exception to the rule (the focus isn't on that).
But I fully believe there are divine laws for human conduct, just like there are natural laws, and you can only be really free when your will is aligned with divine will.
"True morality is everywhere manifest in Nature, the extension of the natural laws that govern our psychic life. When human beings break these laws they pay by suffering or illness. You may be surprised to learn that true morality is not a limitation, on the contrary, it confers tremendous freedom and increases our power of action. If we obeyed these laws both in our own lives and in our dealings with others, the result would be the ideal society."
"Unlike human justice, divine justice judges not only people's actions but also their thoughts, their feelings, and their intentions. Suppose you have consciously given bad advice and have driven someone to despair. What tribunal on earth could condemn such behaviour? None, because materially, objectively, there is nothing you can be reproached for. If that person appeals to a judge, saying: ‘Look how so-and-so has driven me to the depths of despair!' the judge will answer that the law makes no provision for such a case, that he can do nothing. There are countless ways of doing wrong without transgressing human law, but we cannot escape divine justice."
"You cannot escape or bypass divine laws. That is why it is useless to consult astrologers, as some do, so as to be warned of losses or accidents to which you are exposed. Whatever you do, you will not avoid anything: you cannot escape fate with trickeries. The only thing you can do is work with the light so that, when trials come, you can better put up with them."
"The Mother’s law is based on the ability of nature (the Mother) to remember everything. All actions are recorded on the Akasha or ethers of life. Nature has succeeded in registering everything and this is what moral law is based upon: the memory of nature. All cosmic moral law is based on the law of recording. Yes, nature has a memory that never forgets, and so much the worse for the person who does not take this memory into consideration."
"Thus the Father created the Mother, who operates lawfully. Her laws take into account everything that happens, affect everything, and remember everything. No one can escape their operation. The Mother’s laws will operate perfectly and unfailingly. They put everything right and lead us to the truth of who we are, the knowing of which is the purpose for us leaving the Father’s domain and entering the Mother’s."
"Farmers were the first moral philosophers; they don’t expect to reap if they have not sown, and they know very well that if they sow cabbages they will not harvest carrots. How can someone who sows nothing but hatred and strife hope to reap a harvest of love and peace? If you want a marble palace you are not going to start building with clay bricks. If you want a healthy body you are not going to give it poisonous food. How can anyone expect to develop a healthy, sturdy psyche, a lucid mind and a generous heart if he is seething with anarchic thoughts and feelings poisoned by his own greed and resentment?"
"Exactly as we sift and select suitable food or building materials, we have to sift and select the thoughts and feelings that present themselves to us. The laws that govern the psychic life are the same as those which have already been seen to govern other aspects of nature or technology. It was neither man nor society as a whole that invented morality: it is intrinsic to nature, to every aspect and dimension of nature."
- Omraam Mikhaël Aïvanhov
http://www.prosveta-usa.com/cosmic-moral-laws