God sees the heart of the tempter, the truth behind the lie of the temptation, and the bitter fruit that is its ultimate end. There is nothing evil in God that desires even the slightest flirtation with evil. The next thing we learn about temptation is how it works. Temptation begins with desire. But every man is tempted, when he is drawn away of his own lust, and enticed.
Temptation always begins with desire.
If there is no desire to have or to do what God has forbidden, no temptation has taken place. But the desire to disobey God is not sin. That's the third thing we learn about temptation. Sin does not take place at the moment of desire. It is in our heart that we make our decisions.