Why Was the Wife of Lūṭ [Lot] Punished?

Imām Ibn Taimiyyah, may Allāh have mercy on him, said:

Whoever is pleased by the deeds of a people will be gathered together with them [on the Day of Resurrection], just as the wife of Lūṭ [Lot] will be gathered with [the people he was sent to], even though she hadn’t been engaging in acts of sodomy—indeed, that [can’t even] happen from women—but since she was pleased with their acts the punishment included her along with them.

Majmūʿ Al-Fatāwá, vol. 15, p. 344.