Albert Barnes Commentary James 2:3

"and ye have regard to him that weareth the fine clothing, and say, Sit thou here in a good place; and ye say to the poor man, Stand thou there, or sit under my footstool;" — James 2:3 (ASV)

And ye have respect to him that weareth the gay clothing. This refers to when you show him superior attention on account of his rich and fine apparel, giving him a seat by himself, and treating others with neglect or contempt.

Religion does not forbid proper respect for rank, office, age, or distinguished talents and services. However, even in such cases, it does not require us to feel that such persons have any special claims to salvation or that they are not on the same level as all others as sinners before God. Religion also does not forbid a man who has the means to secure a suitable pew in a church from doing so.

But it does require that people be regarded and treated according to their moral worth, not their external appearance. All should be considered, in fact, on the same level before God and entitled to the privileges that come from worshipping the Creator.

A stranger coming into any place of worship, regardless of his rank, dress, or complexion, should be treated with respect. Everything possible should be done to win his heart to the service of God.

And say unto him, Sit thou here in a good place. The marginal note (from Greek: well, or seemly); that is, in an honorable place near the pulpit, or in some elevated place where he would be conspicuous. The meaning is, you treat him with special signs of respect on his first appearance, merely from the indications that he is a rich man, without knowing anything about his character.

And say to the poor, Stand thou there. This means without even the civility of offering him a seat at all. This may be presumed not often to occur in a Christian church; yet it practically does sometimes, when no willingness is shown to furnish a stranger with a seat.

Or sit here under my footstool. Perhaps some seats in the places of worship were raised, so that even the footstool would be elevated above a lower seat. The meaning is, that he would be treated as if he were not worth the least attention.