James addressed his readers as his beloved brethren, warning them not to be deceived (James 1:16). The Greek word is planao (G4105), and it is used to describe the plight of the prophets in Hebrews 11:38, as they wandered in deserts, mountains and caves, having no certain dwelling place among their brethren. It is also used to describe folks who were deceived, i.e. who had wandered or had gone astray from the truth (2Peter 2:15). It was used by the Jewish authorities to describe Jesus, as one who deceived the people (John 7:12), and by Christ, himself, to describe the false prophets who deceived the many (Matthew 24:11). So, in the context of James’ letter, he is warning his readers that there were men in their places of worship who were deceiving them, and they needed to be aware of what was going on.
One almost gets the impression that James was introducing a new thought at James 1:17, saying “every act of giving and every perfect gift is from above…” That is, the very act of giving is of God and reflects his character (Genesis 1:27, cp. Hebrews 1:3), and to fulfill the act of giving and present the complete (or perfect) gift, is also of God and reflects his character, for he gives to all abundantly and his gifts are wonderful (Psalm 40:5; 78:4; 107:8). This is how God gives, continually and completely, and when men give, giving the whole (G5046; i.e. perfect) gift and not just in part or holding back, they are doing the will of God by reflecting his image. This is what the false teachers (cp. Jude 1:4; 2Peter 2:1) coveted for themselves (2Peter 2:15; Jude 1:11) and tried to stop the brethren from so doing for those in need (cp. Acts 2:44-45; 4:32).
The author of the first epistle of John connects Jesus’ sacrifice upon the cross with giving to others, saying, because Jesus laid down his life for us, his disciples ought to lay down their lives for their brethren. Laying down one’s life has to do with giving or sharing what one has with others in need (1John 3:16-18). So, instead of allowing the brethren to share what they had, the false teachers wanted power over that wealth or, at least, wanted to be in charge of the giving process, which ultimately would have gone either to them or to the Jerusalem authorities who sent them. In the context of James’ epistle, the believers would still be giving (reflecting the image of God), but they wouldn’t have been giving the perfect (G5046) gift (cp. James 1:17), because those in need were still in want. In other words, their giving wouldn’t have been fulfilled (i.e. perfect; G5046) in that it wouldn’t reach those in need, except, perhaps, in part, and folks would remain in want. James told the brethren of low degree to rejoice in their exalted position in Christ (James 1:9; cp Acts 2:33; Romans 8:34; Ephesians 2:6), thus bearing the image of God (Genesis 1:27). By saying thus, he was implying that the false teachers were denying the truth of the believer’s freedom and inheritance in the Gospel (Galatians 2:4; 5:1).
Notice how James describes God. He says he is the Father of lights, but what does this mean? The Lord created the lights in the heavens, the sun, moon and stars. The sun apparently moves through the sky and casts shadows according to its position in the sky. The Lord, however, is Light (1John 1:5), and, according to James, he has no variableness (G3883; phase or orbit, such as the moon, or shadow of turning, such as the sun during the seasons of the year, longer days or longer nights. Or, perhaps, James had in mind the sun, as it travels from sunrise to sunset, shadows westerly when it is in the east, or easterly when it is in the west. God is Light (1John 1:5) and is immutable. He doesn’t change. He gives to both the just and the unjust (Matthew 5:45), continually and completely, without partiality or respect of persons (cp. James 3:17; 1Peter 1:17). Thus, implying that the believers’ giving had changed, and instead of caring for the needs of the brethren, they furthered the goals of the false teachers, and their gifts were consumed upon the desires / will of men, rather than the will of God, which is to give, wholly and completely, providing for the needs of the brethren (cp. 1John 3:16-18).
Keep in mind it was by the will of God that believers were brought forth or came into existence as his children. In other words, it was by hearing the Gospel (the word of truth) that believers were taken out of the world and were born again unto him (cp. Ephesians 2:1-7). Thus, they became a kind of firstfruits of God’s children (James 1:18), bearing his image by caring for others (Ephesians 2:10; Genesis 1:27).