God is not trying to tempt us and lure us into sin. God would never tempt us to sin. That is never his motive. Why not? Because God is never tempted by evil. Evil holds no attraction for him at all. Think of your life, what tempts you to sin? What makes sin attractive to you? We can all think of things that makes sin attractive where we have sinned, but God is not tempted by sin. There is no situation you could lay out before him that would even draw him. No, God has no interest in sin. Sin to God is boring; he has no interest in it. So sin never tempts God and therefore James says to us, since God never commits sin, and is not even inclined to commit sin, since he is perfectly good, he never tempts others to sin. That will be impossible. No, he hates sin.1
Thomas Schreiner
13 Let no one say when he is tempted, “I am being tempted by God,” for God cannot be tempted with evil, and he himself tempts no one.