Here in chapter 5 James begins to conclude his letter giving last admonitions concerning his most key themes. 

Verses 1-6 are a final warning to the rich.  It harkens back to words of Jesus in Matthew 6:19-21.  "Do not store up for yourselves treasures on earth, where moth and rust destroy, and where thieves break in and steal. ²⁰ But store up for yourselves treasures in heaven, where moth and rust do not destroy, and where thieves do not break in and steal. ²¹ For where your treasure is, there your heart will be also.

Verses 7-11 encourage believers to persevere patiently which has been emphasized throughout this letter.  What carries the day in God’s kingdom is quiet, unassuming, daily faithful obedience… continuing to sow the seeds for the Kingdom.  Even though we may not be see God’s harvest it is sure to come one day.

Verse 12 is a final admonition concerning our speech (the tongue…) As chapter 3 made so plain… our tongue can do much damage and much good.  James encourages us to avoid swearing of oaths and making rash vows which can easily slide into irreverence to God and even outright blasphemy.