If temptation = sin (as you say), then God is not merciful.
But in fact Jesus is divine and perfect mercy.
Where did I say that? Provide the links.....
lets look and see what Jesus Himself says
Mat 5:22 But I say unto you, That whosoever is angry with his brother without a cause shall be in danger of the judgment: and whosoever shall say to his brother, Raca, shall be in danger of the council: but whosoever shall say, Thou fool, shall be in danger of hell fire.
Matt 5 ;27 Ye have heard that it was said by them of old time, Thou shalt not commit adultery : 28 But I say unto you, That whosoever looketh on a woman to lust after her hath committed adultery with her already in his heart.