The parallel account at 1 Chronicles 21:1, however, reads: “And Satan [or, “a resister”] proceeded to stand up against Israel and to incite David to number Israel.” (NW, 1955 ed., ftn.)
... Of course, this could be harmonized with the view that Jehovah “incited” David if the incitement is viewed as something that Jehovah purposely allowed, as by removing his protection or restraining hand so that Satan could incite David to this action. (Compare 1 Kings 22:21-23; 1 Samuel 16:14; see FOREKNOWLEDGE, FOREORDINATION, page 598, paragraphs 4-6.)