It is made by men themselves; the essence of its torment consists in the loss of God; and those that lose Him, lose Him by their own act, from having deliberately made themselves incapable of loving Him.

God never wills the death of the sinner.

It is to the sinner's own will that the sinner's death is due.
All this rhetoric, therefore, about God's malevolence and wickedness is entirely beside the point, nor does it even touch the difficulty that, in his heart, James Mill is aiming at.

His main difficulty is nothing more than this: How can an infinite will that rules everywhere, find room for a finite will not in harmony with itself?
Whilst the only farther perplexity that the passage indicates, is the existence of those evil conditions by which the finite will, already so weak and wavering, is yet farther hampered.
Now these difficulties are doubtless quite as great as James Mill thought they were; but we must observe this, that they are not of the same kind.

They are merely intellectual difficulties.