Throughout his treatise on practical, everyday Christianity, James' golden thread is godly wisdom versus worldly wisdom.
Everyone makes decisions everyday. James imperatively stresses that these decisions must be made in light of heavenly wisdom, not earthly.
After outlining the process of temptation, James tells early Christians, "Do not be deceived, my beloved brothers. Every good gift and every perfect gift is from above, coming down from the Father of lights with whom there is no variation or shadow due to change" (James 1:16-17).
What wisdom is found in these two verses? Specifically, he warns Christians about the danger of deception. The power of a lie lies not in its telling, but in its receiving. False statements are hurled toward our hearts and minds daily. Our responsibility rests not so much in not hearing lies as it does in not believing them. James makes it clear that Christians bear the responsibility to not fall prey to deceptive schemes.
In the context of this passage, he's specifically reminding the brethren about the danger of blaming their difficulties on God. He shows temptation and deception are against God's very nature in verse 13; he then outlines the starring role our personal desires play in the temptation drama in verses 14 and 15. Verse 16 serves as a bookend to this section of thought. "God tempts us with evil" is as bold and dangerous a lie that we will ever hear.
We cannot believe it.
But James isn't finished. Not only does God not tempt us with evil, but he is the ultimate source of everything good. The Psalmist said, "You have multiplied, O LORD my God, your wondrous deeds and your thoughts toward us; none can compare with you! I will proclaim and tell of them, yet they are more than can be told" (Ps 40:5).
God is not the villian, and is indeed the ultimate hero.
To cast blame for bad upon God and his grandiose goodness is blasphemous to his nature. Falling prey to the lie that he is responsible for our misfortunes is disastrous to our souls.