Praise be to Allah, and peace and blessings be upon the Messenger of Allah. To proceed:
There is no contradiction between these verses. The beautification of deeds is attributed to Allah Almighty from the perspective of His decree, creation, and will, while it is attributed to Satan from the perspective of direct action, temptation, and calling people to falsehood. Allah Almighty decreed the existence of this cause and enabled Satan to do it, while Satan directly carried out the beautification, whispered to people, and called them to disobedience.
Allah Almighty says:
“Indeed, those who do not believe in the Hereafter, We have made their deeds appealing to them, so they wander blindly.” [An-Naml: 4]
And He says:
“And Satan made their deeds appealing to them and turned them away from the way.” [An-Naml: 24]
Thus, Allah Almighty attributed the beautification to Himself in the first verse and attributed it to Satan in the second. There is no contradiction in this because the perspective from which the action is attributed is different.
The attribution of beautification to Allah Almighty is from the perspective of decree, creation, and will. Allah is the Creator of Satan, the Creator of his ability and actions, and He decreed that Satan would tempt those who deserved such temptation.
Shaykh Ibn ‘Uthaymin (may Allah have mercy on him) explained that Satan is the direct beautifier, whereas Allah Almighty is the Beautifier from the perspective of decree; that is, Allah decreed that Satan would beautify their deeds for people.
This falls under the general principle that Allah created everything. He says:
“Unquestionably, to Him belongs the creation and the command. Blessed is Allah, Lord of the worlds.” [Al-A‘raf: 54]
As for Satan, he directly carries out the process of temptation and beautification. He presents sin in an attractive form, entices a person toward it, and distracts him from considering its consequences.
Ibn al-Qayyim (may Allah have mercy on him) stated that Satan beautifies evil deeds for a person, making them appear in the form of benefits and pleasures while distracting him from considering their harmful consequences. This leads to an inclination toward sin and a resolve to commit it.
Allah says:
“And Satan made appealing to them what they used to do.” [Al-An‘am: 43]
And He says:
“Then is one to whom the evil of his deed has been made appealing so he considers it good? Indeed, Allah sends astray whom He wills and guides whom He wills.” [Fatir: 8]
Thus, Satan calls to evil and beautifies it, and this is his temptation and wrongdoing.
Ibn al-Qayyim (may Allah have mercy on him) mentioned that beautification is not limited to evil. It may also be beautification of goodness and guidance, as Allah says:
“But Allah has endeared to you the faith and has beautified it in your hearts.” [Al-Hujurat: 7]
As for beautifying evil and misguidance, this occurs through the devils among jinn and mankind. Allah says:
“And likewise, their partners made appealing to many of the polytheists the killing of their children.” [Al-An‘am: 137]
And He says:
“Thus We have made the deeds of every nation appealing to them. Then to their Lord is their return, and He will inform them of what they used to do.” [Al-An‘am: 108]
Thus, direct beautification may occur through angels and believers in matters of good, and through devils in matters of evil. None of this falls outside Allah’s decree and will.
No. Allah’s beautification, from the perspective of decree, falls within His wisdom and justice. It does not mean that Allah loves disbelief and disobedience or commands them.
Ibn al-Qayyim (may Allah have mercy on him) explained that Allah’s making a person’s evil deed appear beautiful to him may be a punishment for turning away from the truth and choosing falsehood. A person knows the difference between good and evil, but when he persists in evil and prefers it, he may be punished by being deprived of the perception of its ugliness until he sees it as good.
Thus, from this perspective, divine beautification is justice and wisdom, whereas Satan’s beautification is temptation and wrongdoing.
Satan beautifies and calls to evil, but he does not force a person to commit sin. The servant has will and choice, and he may fall into evil because of his own inclination toward sin and turning away from the truth, alongside Satan’s whispering and temptation.
Therefore, Allah Almighty is the Creator of all, and everything occurs by His will and power. Nevertheless, the servant remains responsible for his choice and action and cannot use divine decree as an excuse for committing sin.
There is no contradiction in attributing the beautification of deeds to Allah Almighty and to Satan. Allah is attributed with beautification from the perspective of decree, creation, and will, while Satan is attributed with it from the perspective of direct action, temptation, and calling people to disobedience.
Satan beautifies evil and calls people to it, while Allah Almighty has decreed the existence of this trial for a wisdom. This does not mean that Allah loves disbelief or disobedience or commands them.
Thus, the two matters are reconciled: Satan’s beautification is temptation and direct action, while Allah’s beautification is decree, wisdom, and justice.
And Allah knows best.