Throughout this letter, James has been addressing the problems in the church caused by those who are rich. He has already dealt amongst other things with favoritism and with those who pursued business and became presumptuous. Today, he confronts his readers with many sins they have committed against the poor, against workers they have hired and against the innocent, whom they have caused to be condemned and killed.
We learn what the future holds for such people - judgment - and indeed that this is reserved for all who will not repent of their sins and trust in Christ.
We also review the sins of which the rich had been guilty and which provided the reason for the judgment they would face.
We see Christ and the Gospel as the only escape from the wrath to come and all are urged to turn from their sins and trust Christ and His work on the cross alone for salvation.