Sin is not a substance created of God, but a privation of the good which His law requires, for “God saw every thing that he had made, and, behold, it was very good” (Gen. 1:31), and again, “God cannot be tempted with evil, neither tempteth he any man” (James 1:13). Every act, as it has being and motion, is upheld by Him, “for in him we live, and move, and have our being” (Acts 17:28); yet the corruption of the act arises from the creature, whose heart has departed from righteousness, for “out of the heart proceed evil thoughts” (Matt. 15:19).
Thus the evil of sin is not wrought by God, but is a defect and want of conformity to His holy law, “for all have sinned, and come short of the glory of God” (Rom. 3:23). Therefore the act, in its substance, is sustained by God, but the sinfulness thereof is a privation of good, issuing from man alone, who bears the guilt of his transgression. God remains holy and blameless, while man alone bears the guilt of sin.