IntroductionSome contend that Romans and James cannot be reconciled with each other. Martin Luther had this view and declared James to be “spurious.” These two books can be reconciled: Romans talks about who provides salvation and James talks about practical matters of faith.It is not completely clear exactly who the intended audience is. It could possibly be directed to Jewish Christians living abroad (James 1:1). The book applies to all Christians, though. Romans 2:28-29The book was written somewhere between 45 and 62 A.D.James 1:5-8 – It does no good to pray if you don’t believe God can and will answer that prayer. That is a hypocritical prayer.James 1:9-11 – All men are the same before God, regardless of their wealth.