22 Estote factores sermones, et non auditores solum, fallentes vos ipsos.
23 For if any be a hearer of the word, and not a doer, he is like unto a man beholding his natural face in a glass:
23 Nam si quis auditor est sermones, et non factor, hic similis est homini consideranti faciem nativitatis suae in speculo.
24 For he beholdeth himself, and goeth his way, and straightway forgetteth what manner of man he was.
24 Consideravit enim seipsum, et abiit, et protinus oblitus est qualis sit.
25 But whoso looketh into the perfect law of liberty, and continueth therein, he being not a forgetful hearer, but a doer of the work, this man shall be blessed in his deed.
25 Qui vero intuitus fuerit in legem perfectam, quae est libertatis, et permanserit, hic non auditor obliviosus, sed factor operis, beatus in opere suo erit.
26 If any man among you seem to be religious, and bridleth not his tongue, but deceiveth his own heart, this man's religion is vain.
26 Si quis videtur religiosus esse inter vos, nec refraenat linguam suam, sed decipits cor suum, hujus inanus est religio.
27 Pure religion and undefiled before God and the Father is this, To visit the fatherless and widows in their affliction, and to keep himself unspotted from the world.
27 Religio pura et impolluta coram Deo et Patre, haec est, Visitare pupillos et viduas in afflictione ipsorum, inmaculatum servare se a mundo.
22 Be ye doers of the word. The doer here is not the same as in Romans 2:13, who satisfied the law of God and fulfilled it in every part, but the doer is he who from the heart embraces God's word and testifies by his life that he really believes, according to the saying of Christ,
"Blessed are they who hear God's word and keep it," (Luke 11:28;)
for he shews by the fruits what that implanting is, before mentioned. We must further observe, that faith with all its works is included by James, yea, faith especially, as it is the chief work which God requires from us. The import of the whole is, that we ought to labor that the word of the Lord should strike root in us, so that it may afterwards fructify. 
23 He is like to a man. Heavenly doctrine is indeed a mirror in which God presents himself to our view; but so that we may be transformed unto his image, as Paul says in 2 Corinthians 3:18. But here he speaks of the external glance of the eye, not of the vivid and efficacious meditation which penetrates into the heart. It is a striking comparison, by which he briefly intimates, that a doctrine merely heard and not received inwardly into the heart avails nothing, because it soon vanishes away.
25 The perfect law of liberty. After having spoken of empty speculation, he comes now to that penetrating intuition which transforms us to the image of God. And as he had to do with the Jews, he takes the word law, familiarly known to them, as including the whole truth of God.
But why he calls it a perfect law, and a law of liberty, interpreters have not been able to understand; for they have not perceived that there is here a contrast, which may be gathered from other passages of Scripture. As long as the law is preached by the external voice of man, and not inscribed by the finger and Spirit of God on the heart, it is but a dead letter, and as it were a lifeless thing. It is, then, no wonder that the law is deemed imperfect, and that it is the law of bondage; for as Paul teaches in Galatians 4:24, separated from Christ, it generates to condemn and as the same shews to us in Romans 8:13, it can do nothing but fill us with diffidence and fear. But the Spirit of regeneration, who inscribes it on our inward parts, brings also the grace of adoption. It is, then, the same as though James had said, "The teaching of the law, let it no longer lead you to bondage, but, on the contrary, bring you to liberty; let it no longer be only a schoolmaster, but bring you to perfection: it ought to be received by you with sincere affection, so that you may lead a godly and a holy life."
Moreover, since it is a blessing of the Old Testament that the law of God should reform us, as it appears from Jeremiah 31:33, and other passages, it follows that it cannot be obtained until we come to Christ. And, doubtless, he alone is the end and perfection of the law; and James adds liberty, as an inseparable associate, because the Spirit of Christ never regenerates but that he becomes also a witness and an earnest of our divine adoption, so as to free our hearts from fear and trembling.
And continueth. This is firmly to persevere in the knowledge of God; and when he adds, this man shall be blessed in his deed, or work, he means that blessedness is to be found in doing, not in cold hearing. 
26 Seem to be religious. He now reproves even in those who boasted that they were doers of the law, a vice under which hypocrites commonly labor, that is, the wantonness of the tongue in detraction. He has before touched on the duty of restraining the tongue, but for a different end; for he then bade silence before God, that we might be more fitted to learn. He speaks now of another thing, that the faithful should not employ their tongue in evil speaking.
It was indeed needful that this vice should be condemned, when the subject was the keeping of the law; for they who have put off the grosser vices, are especially subject to this disease. He who is neither an adulterer, nor a thief, nor a drunkard, but, on the contrary, seems brilliant with some outward shew of sanctity will set himself off by defaming others, and this under the pretense of zeal, but really through the lust of slandering.
The object here, then, was to distinguish between the true worshippers of God and hypocrites, who are so swollen with Pharisaic pride, that they seek praise from the defects of others. If any one, he says, seems to be religious, that is, who has a show of sanctity, and the meantime flatters himself by speaking evil of others, it is hence evident that he does not truly serve God. For by saying that his religion is vain, he not only intimates that other virtues are marred by the stain of evil-speaking, but that the conclusion is, that the zeal for religion which appears is not sincere.
But deceiveth his own heart. I do not approve of the version of Erasmus -- "But suffers his heart to err;" for he points out the fountain of that arrogance to which hypocrites are addicted, through which, being blinded by an immoderate love of themselves, they believe themselves to be far better than they really are; and hence, no doubt, is the disease of slandering, because the wallet, as Aesop says in his Apologue, hanging behind, is not seen. Rightly, then, has James, wishing to remove the effect, that is, the lust of evil-speaking, added the cause, even that hypocrites flatter themselves immoderately. For they would be ready to forgive were they in their turn to acknowledge themselves to be in need of forgiveness. Hence the flatteries by which they deceive themselves as to their own vices, make them such supercilious censors of others.
27 Pure religion. As he passes by those things which are of the greatest moment in religion, he does not define generally what religion is, but reminds us that religion without the things he mentions is nothing; as when one given to wine and gluttony boasts that he is temperate, and another should object, and say that the temperate man is he who does not indulge in excess as to wine or eating; his object is not to express the whole of what temperance is, but to refer only to one thing, suitable to the subject in hand. For they are in vain religious of whom he speaks, as they are for the most part trifling pretenders.
James then teaches us that religion is not to be estimated by the pomp of ceremonies; but that there are important duties to which the servants of God ought to attend.
To visit in necessity is to extend a helping hand to alleviate such as are in distress. And as there are many others whom the Lord bids us to succor, in mentioning widows and orphans, he states a part for the whole. There is then no doubt but that under one particular thing he recommends to us every act of love, as though he had said, "Let him who would be deemed religious, prove himself to be such by self denial and by mercy and benevolence towards his neighbors."
And he says, before God, to intimate that it appears in deed otherwise to men, who are led astray by external masks, but that we ought to seek what pleases him. By God and Father, we are to understand God who is a father.
 Calvin takes no notice of the last sentence, "deceiving yourselves." The participle means deceiving by false reasoning.; it may be rendered with Doddridge, "sophistically deceiving yourselves."  It may be rendered thus, -- "The same shall be blessed in (or by) the doing of it," that is, the work. The very doing of the law of liberty, of what the gospel prescribes, makes a man blessed or happy.
 It may be rendered thus, -- "The same shall be blessed in (or by) the doing of it," that is, the work. The very doing of the law of liberty, of what the gospel prescribes, makes a man blessed or happy.