Who Incited David in 1 Chronicles 21:1-2 and 2 Samuel 24:1-2: God or Satan?

This entry is adapted from a longer one here.

Consider the following texts:

2 Samuel 24:1 ESV
Again the anger of the LORD was kindled against Israel, and he incited David against them, saying, “Go, number Israel and Judah.”

1 Chronicles 21:1 NRSVUE
Satan stood up against Israel and incited David to count the people of Israel.

These texts record the same event. Yet, the first account says it was God who incited David, while the second says it was Satan. Which is it?

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