John Gill

Not unto God; he is not the author of sin, nor tempts unto it; nor is he tempted by it: nor to Satan, only as an instrument, enticing and deceiving; but to themselves, to their own will, it was their own act and deed.

God hardens some men's hearts, as he did Pharaoh's, and he wills to harden them, or he hardens them according to his decreeing will; "Whom he will he hardens", (Romans 9:18) this he does not by any positive act, by infusing hardness and blindness into the hearts of men; which is contrary to his purity and holiness, and would make him the author of sin; but by leaving men to their natural blindness and hardness of heart; for the understanding is naturally darkened; and there is a natural blindness, hardness, and callousness of heart, through the corruption of nature, and which is increased by habits of sinning.

The influences of divine providence concur with every action, be it what it may, as an action, since all live, and move, and have their being in God; every action, as an action, is from God; but the obliquity, irregularity, and sinfulness of the action, is from the creature: wherefore God is not the author of any sin.

He wills it not by his effective will, but by his permissive will; and therefore cannot be chargeable with being the author of sin; since there is a wide difference between doing it himself, and doing it by others, or ordering it to be done, which only can make him the author of sin; and voluntarily permitting or suffering it to be done by others.

Once more, it is named, "lust" or "concupiscence"; which is sin itself, and the mother of all sin

Which is said not through ignorance or contempt, but either, as displeased with the interruption given him; or with a view to take an opportunity from hence of expressing his superior value to his spiritual relations; which looks with no favourable aspect on the superstitious notions, and veneration of the virgin Mary among the papists