When tempted, no one should say 'God is tempting me.' For God cannot be tempted by evil, nor does he tempt anyone; but each one is tempted when, by his own evil desire, he is dragged away and enticed. Then, after desire has conceived, it gives birth to sin; and sin, when it is full-grown, gives birth to death.
We have all probably tried to blame someone else for our sins at some point but, here, James gives us a clear picture of the truth about sin and temptation. We cannot blame God or anyone else for our sins because the "evil desire" is our own and the devil uses that desire to draw us away from God. But, the good news is that God is in control of all things and, if we draw close to God, He will help us to overcome.