Religion that is Profitable, Pure and Faultless: A Bridled Tongue, a Compassionate Heart and Purity of Life (1:26-27)
If anyone considers himself religious and yet does not keep a tight rein on his tongue, he deceives himself and his religion is worthless. Religion that God our Father accepts as pure and faultless is this: to look after orphans and widows in their distress and to keep oneself from being polluted by the world.

James uses both the negative (worthless) and the positive (pure and faultless) to circumscribe genuine religious worship. His emphasis is on what God our Father thinks of our worship, as opposed to what the world thinks, or what our corrupt imaginations might suppose it should be. By reminding us that God is our Father, we maintain the proper sense of how we are to think of our service to God—as obedient children seeking to please their loving father, rather than as fearful slaves groveling in servile bondage to a harsh taskmaster.

religion (Grk: threskeia) – religious worship, especially external.
worthless (Grk: mataios) – devoid of truth, success, result; useless, of no purpose.
pure (Grk: katharos) – clean, pure.
faultless (Grk: amiantos) – not defiled, unsoiled; free from that by which the nature of a thing is deformed and debased, or its force and vigor impaired.

1. bridling the tongue
2. showing compassion to those in need
3. maintaining purity and holiness of life

keep a tight rein on his tongue – Quarrels often begin with the tongue, and sometimes escalate into wars. It is therefore very important to guard your speech closely—thinking carefully before you speak, seasoning your speech with grace (i.e. being focused on God and His grace, seeking the other person's good, and avoiding anything that is evil or corrupt).

Colossians 4:6 – Let your speech always be with grace, as though seasoned with salt, so that you will know how you should respond to each person.

The tongue is also used as an instrument of hypocrisy and false religion. Note that James is discussing a man who thinks himself to be religious, and yet does not bridle his tongue but deceives his own heart. Such a man has the appearance of being religious, and yet is deceived. Through our words, we can deceive both others and even ourselves concerning our spiritual condition. With our tongue, we can infect others with such hypocrisy or with the false teachings whereby we seek to justify our unspiritual condition.

look after orphans and widows in their distress – Compassion and mercy are the pedigree of the Christian. Our salvation is born from the immeasurable kindness and mercy that our heavenly Father lavished upon us when He sent His own dear Son to die in our place on the cross—purchasing our eternal forgiveness. God's mercy to us was very costly to Him, and very profitable to us.

Likewise, God's children should bear His image—showing mercy to those in need—helping as we are able to relieve their distress.

Luke 6:36 – Be merciful, just as your Father is merciful.

orphan (Grk: orphanos) – one who has no parent or guardian.
widows (Grk: chera) – (fem.) a widow.
distress (Grk: thlipsis) – pressure, oppression, affliction, tribulation, distress.

The Christian is not called merely to give money to people poorer than himself. But, if he is unmoved by the hopeless plight of a starving, homeless orphan or widow, then it is questionable whether he has ever appreciated or experienced the great mercy that God shows to undeserving sinners.

Our claim to mercy is legitimized (i.e. becomes manifestly apparent) by displaying mercy to others—an unmerciful sinner is an unregenerate sinner.

Matthew 5:7– Blessed are the merciful, for they shall receive mercy.

Matthew 9:13 – But go and learn what this means: 'I DESIRE COMPASSION, AND NOT SACRIFICE,' for I did not come to call the righteous, but sinners.

Thought provokers: Could we even make a dent in world hunger through our giving? Should we show preference for the needy in our own country? —our own city? —our own community? —our own extended family? To what extent should we give priority to our brothers in Christ? When have we given enough? Should we bankrupt ourselves in order to help the starving and homeless? Should we feel perpetually guilty—thinking we haven't done enough? Are we to be consumed with trying to help the needy—this could devour our time as well as our wealth? To what extent do welfare and government assistance affect these issues?

keep oneself from being polluted by the world – The third major pillar of genuine religion is holiness of life—keeping yourself separate from worldliness. The idea here is to reject the godless worldview of the unsaved—not to give it the slightest foothold—and to maintain a consistently Biblical worldview. We should regard the reasonings and appetites of the world as pollution, filth—a horrible stench—and keep ourselves from being polluted by it.

We must remember that the unbelievers around us have no love for holiness nor for our holy God. Thus, they eagerly embrace false ideas about what God is like, or deny Him altogether—imagining that the world and all its life came into existence by purely materialistic processes.

Romans 1:18-22 – For the wrath of God is revealed from heaven against all ungodliness and unrighteousness of men who suppress the truth in unrighteousness, because that which is known about God is evident within them; for God made it evident to them. For since the creation of the world His invisible attributes, His eternal power and divine nature, have been clearly seen, being understood through what has been made, so that they are without excuse. For even though they knew God, they did not honor Him as God or give thanks, but they became futile in their speculations, and their foolish heart was darkened. Professing to be wise, they became fools …

Romans 2:5-6 – But because of your stubbornness and unrepentant heart you are storing up wrath for yourself in the day of wrath and revelation of the righteous judgment of God, who WILL RENDER TO EACH PERSON ACCORDING TO HIS DEEDS:

2 Timothy 3:1-5 – But realize this, that in the last days difficult times will come. For men will be lovers of self, lovers of money, boastful, arrogant, revilers, disobedient to parents, ungrateful, unholy, unloving, irreconcilable, malicious gossips, without self-control, brutal, haters of good, treacherous, reckless, conceited, lovers of pleasure rather than lovers of God, holding to a form of godliness, although they have denied its power; Avoid such men as these.

We must declare spiritual war—not an outward war of physical violence, but an inward war of spiritual conflict—on the sin and worldliness that remains in our hearts, seeking to root out every thought or imagination that is contrary to God and godliness:

2 Corinthians 10:3-5 – For though we walk in the flesh, we do not war according to the flesh, for the weapons of our warfare are not of the flesh, but divinely powerful for the destruction of fortresses. We are destroying speculations and every lofty thing raised up against the knowledge of God, and we are taking every thought captive to the obedience of Christ,

The Snare of Favoritism (2:1-7)
My brothers, as believers in our glorious Lord Jesus Christ, don't show favoritism. Suppose a man comes into your meeting wearing a gold ring and fine clothes, and a poor man in shabby clothes also comes in. If you show special attention to the man wearing fine clothes and say, "Here's a good seat for you," but say to the poor man, "You stand there" or "Sit on the floor by my feet," have you not discriminated among yourselves and become judges with evil thoughts? Listen, my dear brothers: Has not God chosen those who are poor in the eyes of the world to be rich in faith and to inherit the kingdom he promised those who love him? But you have insulted the poor. Is it not the rich who are exploiting you? Are they not the ones who are dragging you into court? Are they not the ones who are slandering the noble name of him to whom you belong?

This develops the theme introduced in 1:9 concerning the brothers who are poor and rich in material goods. In the former passage, James addressed those on either end of the social spectrum. Here, however, he turns this around and addresses us all—regardless of our material blessings—as to how we should behave toward those on either end of the scale. It is all too easy to judge by mere appearances, or worldly concepts—seeking a selfish, earthly advantage for ourselves.

Suppose a man comes … – James gives an illustration of two men who come into your meeting—one exuding wealth, the other reeking of poverty. If we treat the wealthy man better than the poor man, we are acting like evil judges who seek a bribe.

Has not God chosen those who are poor … – We must change our perspective—seeing the two men as God sees them. After all, He chooses many people who are poor, weak and despised …

1 Corinthians 1:26-27 – For consider your calling, brethren, that there were not many wise according to the flesh, not many mighty, not many noble; but God has chosen the foolish things of the world to shame the wise, and God has chosen the weak things of the world to shame the things which are strong,

When Peter said that God is not one to show partiality, it was in response to God choosing certain Gentiles unto salvation. What Peter meant was "God doesn't choose Jews only—He also chooses Gentiles." The outward privilege of being a Jew did not imply that God would choose every Jew unto salvation, nor that He would exclude every Gentile from salvation.

you have insulted the poor – i.e. Whenever you have less concern for the poor than for the wealthy.

Is it not the rich who are exploiting you? … – It is the rich who often use their wealth and position to take advantage of others. Why then should we seek favor from those who are so treacherous and evil?
 

Note the parallels along the two rows of the table above:  1) It is the rich of this world who drag us into court, but we are to be rich in faith.  2) God has promised His kingdom to those who love Him, but the rich slander His noble name.