should always be taken into account when deciding on the pun

sth。should always be taken into account when deciding on the punishment =决定惩罚时需先考虑（某因素）when deciding on the punishment 可以改为when you decide on the punishment不过后者的 "you" 把句子个人化了,而前者有比较广泛的含义：任何人（不仅是你）决定惩罚,这也是用动名词的一个优点。