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Matthew 5     27 “You have heard that it was said to those of old, ‘You shall not commit adultery.’ 28 But I say to you that whoever looks at a woman to lust for her has already committed adultery with her in his heart.
 
The Bible does not mention masturbation, but I think if you look at the words of Jesus in Matthew 5, it puts things in perspective.  Masturbation is always an activity that has fantasizing and lust at its roots. It is also focused on self and self-pleasuring.  Jesus calls this lusting adultery, even when no-one else in physically involved. It would therefore be a breaking of the seventh commandment.
 
But I have to put in a caution here.  If we focus only on our sins, and try to put them away by ourselves, we are doomed to failure.  Satan knows this and encourages us to look only at ourselves, our sins and our miserable attempts to stay away from sin in our own strength.  This will cause discouragement and will eventually pull us away from God.  This is not what God has in mind for us.  He knows we are all sinners, that is why the plan of salvation came into being.  As part of the plan of salvation Jesus became a man and lived a perfect life, and then died for each and every one of our sins.  He then rose from the grave, so that we may know that one day we can also be resurrected to eternal life with Him.  As condemned sinners we now stand before God, clearly seeing our sinfulness, but focusing on Jesus and what He has done for us.  We confess that we are sinners, ask for forgiveness, and are immediately forgiven and cleansed by the blood of Jesus.  This means that His perfect life is now given to us, and we stand dressed in the righteousness of Christ, and when God looks at us, He sees only His Son.  Here are some passages from the Bible that shows this:
 
Romans 3: 23  for all have sinned and fall short of the glory of God
 
John 3: 16     For God so loved the world that He gave His only begotten Son, that whoever believes in Him should not perish but have everlasting life.
 
1 John 1: 9   If we confess our sins, He is faithful and just to forgive us our sins and to cleanse us from all unrighteousness.

Ephesians 2     8 For by grace you have been saved through faith, and that not of yourselves; it is the gift of God, 9 not of works, lest anyone should boast.

Micah 7: 19    He will again have compassion on us, and will subdue our iniquities.
      You will cast all our sins into the depths of the sea.

Psalm 103      11 For as the heavens are high above the earth,
         So great is His mercy toward those who fear Him;
 12 As far as the east is from the west, so far has He removed our transgressions from us.
 
2 Corinthians 5: 20  Now then, we are ambassadors for Christ, as though God were pleading through us: we implore you on Christ’s behalf, be reconciled to God. 21 For He made Him who knew no sin to be sin for us, that we might become the righteousness of God in Him.
 
But forgiveness is only half of the story.  God not only forgives us, but also enables us to have the victory over sin. He wants to change us, transform us and every day make us a little more like Him in character.  But this will only happen when you give yourself completely to God, total surrender to Him.  This is what the Bible calls “dying to self”.  This is easier said than done!  It means that you have to start out every day saying to God:  “Lord, it is impossible for me to change myself!  I give myself to you 100% today, my mind, my thoughts, my heart, my life. Forgive me and change me. Come live in me today and do in me and through me what I cannot do for myself.  I surrender to you completely”.
 
Even this is not enough, because we are so used to sinning that we will still fall, and will then each time have to come to God again, and again, asking Him to forgive and change. But gradually it begins to happen, and we start to find that the things that used to plague us so becoming much less of a problem.  Addictions leave us, and God becomes the most important focus of our lives. We truly become new creations, restored to the original idea God planned for us in the beginning.  Look at this:

Romans 12: 2  And do not be conformed to this world, but be transformed by the renewing of your mind, that you may prove what is that good and acceptable and perfect will of God.
 
John 3: 3     Jesus answered and said to him, “Most assuredly, I say to you, unless one is born again, he cannot see the kingdom of God.”

John 12: 24     Most assuredly, I say to you, unless a grain of wheat falls into the ground and dies, it remains alone; but if it dies, it produces much grain.

Gal 2: 20     I have been crucified with Christ; it is no longer I who live, but Christ lives in me; and the life which I now live in the flesh I live by faith in the Son of God, who loved me and gave Himself for me.
 
Rom 6: 6     knowing this, that our old man was crucified with Him, that the body of sin might be done away with, that we should no longer be slaves of sin.

2 Cor. 5:17     Therefore, if anyone is in Christ, he is a new creation; old things have passed away; behold, all things have become new.
 
Philippians 2: 5     Let this mind be in you which was also in Christ Jesus,
 
Luke 9: 23      Then He said to them all, “If anyone desires to come after Me, let him deny himself, and take up his cross daily, and follow Me.

1 Corinthians 15: 31    I affirm, by the boasting in you which I have in Christ Jesus our Lord, I die daily.

Titus 3   4 But when the kindness and the love of God our Savior toward man appeared, 5 not by works of righteousness which we have done, but according to His mercy He saved us, through the washing of regeneration and renewing of the Holy Spirit,
 
Ezek 36      25 Then I will sprinkle clean water on you, and you shall be clean; I will cleanse you from all your filthiness and from all your idols. 26 I will give you a new heart and put a new spirit within you; I will take the heart of stone out of your flesh and give you a heart of flesh. 27 I will put My Spirit within you and cause you to walk in My statutes, and you will keep My judgments and do them.



Philippians 2: 13     for it is God who works in you both to will and to do for His good pleasure.


John 17: 3     And this is eternal life, that they may know You, the only true God, and Jesus Christ whom You have sent.


Another caution: don’t become discouraged when you do fall.  And don’t concentrate so on one sin.  Remember that anything that becomes more important than God in your life and takes you away from God is a problem, which He wants you to deal with.  But God will let you know what He wants you to concentrate on, and He will give you the victory in His time.  Remember also to turn immediately to God when you find your thoughts wandering in paths which you know will lead to the old familiar sin, and ask Him to take away the thoughts. Your thoughts originate either with the devil or with God, and it’s very easy to see when it does not come from God!  God bless as you turn you life over to Him!

We trust this Bible based answer brings you comfort and peace.

Jesus loves you very much.