As the books of Scripture are arranged in our Version, Satan is here for the first time by name introduced to us. He appears not merely as an “adversary” who seeks to injure man from without, but as a Tempter able to ruin him by suggesting sinful acts and thoughts from within. In this point of view, the revelation made of him here is the most advanced that we find in the Old Testament.
The difficulty in reconciling the statement here, “Satan provoked David,” etc. with that of Samuel, “the Lord moved David,” etc. 2 Samuel 24:1 is not serious. All temptation is permitted by God. When evil spirits tempt us, they do so by permission (Job 1:12; Job 2:6; Luke 22:31, etc.). If Satan therefore provoked David to number the peopIe, God allowed him. And what God allows, He may be said to do. (Another view is maintained in the 2 Samuel 24:1 note).