Every guy has received a warning about “the second glance.” Here’s how it works: When you see an attractive woman, you are morally responsible for the second glance, not the first. Because you cannot help seeing what is there in front of you, the second glance is the one where you will display sin or virtue. It is here that you make the moral choice—the choice to lust or the choice to direct your eyes and your thoughts to something that honors God. I have never been completely comfortable with the second glance logic. More on that in a moment, but first we need to see that this is not only a guy thing. Women can have the same issue or one that is very closely related. For some women the issue is identical—looking with lust. For others it may be something else, such as alighting your eyes on someone who doesn’t fit in and then allowing yourself condescending thoughts about her. It may be thinking unkind thoughts about the immodest woman or the too-modest woman or the woman whose children are dressed so perfectly or so imperfectly. Whether you are a man or woman, you will be tempted at times to allow your eyes to direct you to people who will then take your thoughts in unholy directions. It is a universal problem. Back to the question: Is it only the second glance that counts? Yes and no.
Source: It’s Not Just a Guy Thing