[54b middle] Gemarah: Even if a man has intentions to have relations with another man or even an animal, but in actuality does so with his Yevamah woman instead, the act is complete for having fulfilled his Yebum Mitzvah (because his intention for an intimate act is good enough).
R’ Rosner: When discussing forbidden relationships involving same sex or with animals, the Torah terms both acts “abominations.” However, the only time the Torah calls an actual individual an abomination is in regards to one who cheats in business dealings.
D-E-ep Thoughts: Even as bad as prohibited relationships are (and worthy of the death penalty), G-d has a harsher terminology for one who lies in monetary transactions [also, these people are placed right next to the portion of eliminating Amelek in the Torah]. This is because one who thinks that he/she is in control of his/her portion in this world (and assumes he/she can outsmart G-d) is undermining his/her own existence in this world. We must remember that Hashem portions our income at the beginning of the year and no matter what we do to try to earn more money, our efforts are completely futile [it is as if a man has a barrel of wine with a spigot and to get more wine he puts another spigot in; he does not realize that he is only taking from the same portion of wine he already was going to obtain in the first place]. We must never forget Hashem is the one who blesses us in life and always turn to Him when we need help and not just rely on His messengers.