Though the natural virtue of doing a sinful action be from God, and supported by him, yet this doth not blemish the holiness of God. While God concurs with them in the act, he instills no evil into men. … The physical goodness of the action depends on God, the moral evil on the creature.

For understanding this point, how the providence of God reacheth to and is concerned in sinful actions, we are to consider, that God neither puts evil into the hearts of men, nor stirs them up to it: for, says the apostle, Jam. 1:13. 'God cannot be tempted with evil; neither tempteth he any man.' And therefore he is not the author of sin.

But we teach that the action of God and of men sinning is the same, according to material being, but not according to moral being. … But truly the action of God and of men is not the same according to moral being; because God acts justly from all four causes, while he punishes the Church through sinning instruments; but the action of the instruments is morally unjust and vicious. … But we teach that God is not the cause of the malice, although he is the cause of the act.

He who uses as an instrument a man freely failing, to effect what is good, is not the author of the failure. … The wicked, while they sin, are not properly instruments of God moved, that is to say, without an internal principle of motion, but metaphorically, moved in such a way that they freely move themselves.

We thus see that there is no inconsistency in attributing the same act to God, to Satan, and to man, while, from the difference in the end and mode of action, the spotless righteousness of God shines forth at the same time that the iniquity of Satan and of man is manifested in all its deformity.