Author and Recipients (v1)
There are many James in the NT, most of them were on the upper room praying after the ascession of the Lord Jesus (Acts 1:13). The author is the brother of Jesus.
The recipients are Christians Jews that were scattered among the nations, those who live outside of Jerusalem.
Trials and Temptations (v2-18)
Trials (G3986, peirasmos) and Temptations (G3985, peirazo) derived from the same Greek word. Trials are from God to test our faith to develop perseverance, with the goal of making us to become more mature Christians (v4).
Temptations are not from God (v13). Temptations are us responding events in our life with our evil desire (v13).
God promised not to allow more than believers can endure and never without a way to escape (1 Cor 10:13). We choose whether to take the escape God provides or to give in.
When we faced with trials, we ought to pray and ask God for wisdom (v5) to handle the trails, and believe that God will provide an answer (v6). If we doubt God we will not receive any answers (v8).
When we stood the test, we will receive Crown of Life (v12), which I believe is to experience spiritual victory in Christ (v12).
Sins do not happen randomly. It started when we give in to our own evil desire. When the desire conceived, it gives birth to sin, and sin when it is full-grown, gives birth to death (v15). To eliminate sins from our life mean to submit to the will of the our heavenly Father instead of our own evil desire. Our heavenly Father is the Father of heavenly lights (v17), every good and perfect gift is from Him, He does not change.
We are born by the Holy Spirit and through the word of truth. It was the word of God that makes us repent and choose to believe in Christ. (v18).
The resist temptation, we must submerge ourselves into the Word of Truth (v18), because the Word of Truth will expose the lies of satan.
What is the meaning of [..we might be a kind of first fruits of all He created](v18)? The Lord Jesus is the first fruit (1 Cor 15:23).
Listening and Doing (v19-27)
James urged the readers not to deceive themselves as mature Christians by just listening to sermons but without any real actions in help others.