“When tempted, no one should say, “God is tempting me.” For God cannot be tempted by evil, nor does he tempt anyone; but each one is tempted when, by his own evil desire, he is dragged away and enticed. Then, after desire has conceived, it gives birth to sin; and sin, when it is full-grown, gives birth to death." (NIV) James 1:13-15.
Temptation is something we are all subjected to daily due to some of our desires. No matter how long we have been following Christ, this is the first stage of the development of sin as James puts it in chapter 1:14.
From the passage, we see that temptation includes two things:
First is the DESIRE (some translations say lust, suggesting a strong desire for something) of which the devil also work to make it available and
Second is the ENTICEMENT (an opportunity and encouragement to satisfy the desire).
It is important to be mindful of our desires and the opportunities to pursue such desires. Temptations are not sins, but a fine opportunity to commit sins. Let's beware!