The source of temptation is not God.
James 1:13 When tempted, no one should say, “God is tempting me.” For God cannot be tempted by evil, nor does he tempt anyone…
Rather the source of temptation is (1) The world (2) The flesh (3) The devil.
Although God is not the source of temptation, He can use it to accomplish His purposes.
e.g. Jesus was tempted by the devil, but God allowed it.
Matt 4:1 Then Jesus was led by the Spirit into the desert to be tempted by the devil.