Full Idea
The difference between acts and omissions is irrelevant to any moral issue except in so far as it corresponds to the distinction between allowing something to happen and being the agent to whom the happening can be ascribed.
Gist of Idea
Acts and omissions only matter if they concern doing something versus allowing it
Source
Philippa Foot (Morality, Action, and Outcome [1985], p.89)
Book Reference
Foot,Philippa: 'Moral Dilemmas' [OUP 2002], p.89
A Reaction
The list of anyone's omissions is presumably infinite, but what they 'allow' must be in some way within their power. But what of something I can't now prevent, only because I failed to do some relevant task yesterday?
Related Idea
Idea 22465 We see a moral distinction between doing and allowing to happen [Foot]