Yes, there are. For sure, the one who commits actual murder is worse than the one who only did it in his head. Here are Bible verses showing degrees of sin:
Joh 19:11 Jesus answered, "You could have no power at all against Me unless it had been given you from above. Therefore the one who delivered Me to you has the GREATER SIN."
Mt 23:14 "Woe to you, scribes and Pharisees, hypocrites! For you devour widows' houses, and for a pretense make long prayers. Therefore you will receive GREATER CONDEMNATION.
Greater condemnation implies greater guilt. Greater guilt implies a greater sin.
Mt 7:3 "And why do you look at the SPECK in your brother's eye, but do not consider the PLANK in your own eye?
Someone who has a plank or log of sin in his own life has no moral ascendancy to rebuke and correct the speck of sin in another's life. Notice how the Lord Jesus spoke of a speck of sin and a plank of sin in this verse. It only means that there are degrees of sin.
