John Gill Commentary James 1:22

"But be ye doers of the word, and not hearers only, deluding your own selves." — James 1:22 (ASV)

But be you doers of the word
And they are such, who spiritually understand it; gladly receive it; and from the heart obey it, and make a sincere and ingenuous profession of it; and who submit to the ordinances it directs to, and keep them as they have been delivered; and live, and walk, becoming their profession of it. The Arabic and Ethiopic versions read, "be ye doers of the law"; and so one of Stephens's copies, as in (Romans 2:13)

and not hearers only ;
though the word should be heard swiftly and readily, and received with meekness; yet it should not be barely heard, and assented to; but what is heard should be put in practice; and especially men should not depend upon their hearing, as if that would save them; this is deceiving your own selves; such as rest upon the outward hearing of the word will be sadly deceived, and will find themselves miserably mistaken, another day; see (Luke 13:25Luke 13:26) . Arguments taken from hence are like the sophisms, paralogisms, and false reasonings of sophisters, which carry a fair show, and ensnare and deceive.