Temptation is never a sin. Sin began when the object that one finds tempting is found to be profusely desirable and then coveted. Once the object of temptation is coveted and one may be willing to go outside the bounds of moral precepts and principles to achieve or possess, that which is that tempt them and act on it.
To be tempted, by someone, something or some situation, one must be presented a viable option to satisfy an existing desire, need or circumstance; whether the need, desire, or circumstance is active or dormant. In other words those desires needs and circumstances were already dancing in your head. A good example can be found in this fact in Genesis 3: 1-6, the story of Adam and Eve:
Now the serpent was more crafty than any of the wild animals the LORD God had made. He said to the woman, “Did God really say, ‘You must not eat from any tree in the garden’?” The woman said to the serpent, “We may eat fruit from the trees in the garden but God did say, ‘You must not eat fruit from the tree that is in the middle of the garden, and you must not touch it, or you will die.’ ” “For God knows that when you eat of it your eyes will be opened, and you will be like God, knowing good and evil.” When the woman saw that the fruit of the tree was good for food and pleasing to the eye, and also desirable for gaining wisdom, she took some and ate it. She also gave some to her husband, who was with her, and he ate it.
The sin here is twofolds coveting and acting on it:
(1) Eve, then Adam profusely desire (coveted) to become as gods.
(2) They willfully transgressed the bounds of moral precepts (direct instructions from God concerning the forbidden tree) to achieve or possess, that which was forbidden.
In conclusion, the results of temptation can go one of two ways:
(1) One sees it, and desires it enough as to act to possess it; or
(2) One sees it, and desire it , but not so profusely as to act to possess it.
It is the object and the propensity of desire that characterize one’s action as sinful in a tempting situation.