Preparation and attempt are two stages for commission of an offence. Preparation is generally not punishable. The reason for making preparation not punishable is

The correct answer is B, "Possibility of change in mind before commission of the offence". This is because preparation refers to taking steps towards committing a crime, such as purchasing materials or making plans, and is generally not punishable because it is possible for an individual to change their mind before actually committing the crime. This means that a person who has only prepared to commit an offense, but has not yet taken any steps towards actually committing it, cannot be punished for the preparation stage alone. Option A, "Lack of relationship between", is not a valid reason for making preparation not punishable, as it is not clear what is meant by "lack of relationship between". Option C, "Absence of intention", is not a valid reason either, because preparation necessarily involves the intention to commit the crime. Option D, "Absence of attempt", is also not a valid reason, because attempt is a separate stage from preparation and does not explain why preparation is not punishable.