Interesting distinction on God and evil

In à Brakel's Christian's Reasonable Service he makes an interesting distinction that I'd not come across before. Maybe it's common (I've not read everything). Here it is.

God is often hyper protected by Reformed theologians from any connection to evil. Even though the Bible says God created evil and so on. 

The distinction is:

The evil of punishment

vs. 

The evil of sin.

God does not sin. He does punish, though. And that often involves killing, for instance.

God punished Assyrians, for instance, by killing them. Sodom and Gomorrah before that. Even his chosen people Israel were killed in the tens of thousands by plague. At the receiving end this is seen as an evil. From God's end it is righteous and holy.

God never commits the evil of sin, though.