Man is responsible because he fell in Adam. He had the power to obey God's commands but willingly fell at the instigation of the devil. Now he has lost his will to do good but he alone is responsible; not God. God may and can call man to faith and repentance because it His right to do so as sovereign Lord of the universe.
Additionally, Luther noted in his
Bondage of the Will Quote:
But a man cannot be thoroughly humbled, until he comes to know that his salvation is utterly beyond his own powers, counsel, endeavors, will, and works, and absolutely depending on the will, counsel, pleasure, and work of another, that is, of God only. (69)
…human reason, which thinks, that a man is mocked by a command impossible: whereas I say, that the man, by this means, is admonished and roused to see his own impotency.
(153)
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In other words, by commanding us what we are incapable of doing we see so much more clearly that it is God who must save and God alone for "Salvation is of the LORD." (Jonah 2:9) Thus God is exalted and man is humbled.