James makes it clear that God is good. He is not tempted by evil, nor does He tempt anyone to do evil. So where does temptation come from? James lets us know that temptation mainly arises out of the evil desires of our own hearts. We want to blame other, God, the devil, but it is the fallen, the sinful human nature that is responsible. So, you need a new nature, and God's Word tells you how your old nature can be made new.