The Lord said to Satan, "Behold, all that he has is in your power. Only on himself don't put forth your hand." So Satan went forth from the presence of the Lord. — Job 1:12
Let no man say when he is tempted, "I am tempted by God," for God can't be tempted by evil, and he himself tempts no one. — James 1:13

Author
Dr. Roberto Miranda
Summary: God does not lead anyone into sin, although at times he tests his children to refine them, reveal hidden faults, discipline self-reliance, or manifest a spiritual truth. The word peirasmos encompasses temptation, testing, and tribulation. Therefore, when we pray, “Lead us not into temptation,” we cry out for mercy: we ask not to be tested beyond our endurance, that God’s hand may rest gently upon our sin, and that, insofar as possible, he may deliver us from circumstances that bring our faith almost to the breaking point. It is a plea to receive grace and gentleness, and for mercy to triumph over the judgment we deserve.
At times, God tests his children to refine them, to bring hidden sins and faults to light, to discipline them when they fall into an attitude of self-justification or of unjustly condemning others, or simply to establish objectively through us some spiritual truth on earth. Sometimes Satan himself will demand from God the right to touch us because of an unconfessed sin or a sinful practice. The spiritual world is very mysterious, and sometimes the hand of God will move upon us in dark and heavy ways, despite his mercy and his love.
How strange this phrase from the Lord’s Prayer is! The Bible clearly says: ‘When anyone is tempted, let him not say that he is tempted by God; for God cannot be tempted by evil, nor does he tempt anyone’ (James 1:13). The Greek word peirasmos, which is translated into English as ‘temptation’ in this passage from the Lord’s Prayer, refers not only to trying to induce someone to sin, but can also refer to putting someone to the test or placing a person in circumstances of tribulation.
When Jesus says, ‘Lead us not into temptation,’ he is saying: ‘Have mercy on us. Do not test us beyond what we can endure. May your hand rest lightly upon our sin, and may we always receive mercy and grace from you. Insofar as possible, deliver us from adverse circumstances that test our faith and stretch us almost to the breaking point.’
It is a cry for an untroubled life that always enjoys God’s favor and is spared, insofar as possible, the hardships and sufferings of a fallen, dark, and dangerous world.
‘Lead us not into temptation’ is a request that God’s mercy may always triumph over his justice and judgment, and that we may always be treated with grace and gentleness rather than with the discipline and severity we truly deserve.