V. E. Howard, a great gospel preacher, often stopped in the middle of an important point and asked, "Are you listening?" Usually, those who were not, begin doing so at that time. James says "Come now" to get the same effect. They were making great plans for the future without bringing God into their planning. It’s as if they thought it was all up to them and they were dependent on no one. Such planning without God is a serious mistake (James 4:13).
We do not know what awaits us even a few minutes ahead on life’s road, so we should not make plans as if we controlled our own future. The wise man said, "Do not boast about tomorrow, for you do not know what a day may bring forth" (Proverbs 27:l). What kind of life do we have here on earth? By simple observation, we know it is not permanent (Hebrews 9:27). James says our life is a vapor, or mist. Like the morning fog, it may seem to be permanent. Yet, it appears one minute and disappears the next (James 4:14).
All of our plans for the future should be made in the full realization that those plans depend upon God. Truthfully, our very existence is dependent upon God (James 4:15).
Paul spoke of the Almighty on Mars Hill. He made the universe and does not live in man made temples.
And He has made from one blood every nation of men to dwell on all the face of the earth, and has determined their preappointed times and the boundaries of their habitation, so that they should seek the Lord, in the hope that they might grope for Him and find Him, though He is not far from each one of us; for in Him we live and move and have our being, as also some of your won poets have said, “For we are also His offspring (Acts 17:24-28).
James said some lived as though their plans in no way depended upon God and they were proud of it.
The word for "boasting" here is only used one other time in the New Testament. John spoke of the “pride of life” in 1 John 2:16, which is the same word.
Some types of glorying are good. For instance, it is good to glory in the second coming of our Lord. It is good to be proud of our brethren. It is especially good to glory in the cross of our crucified Lord (1 Thessalonians 2:19-20; 2 Thessalonians 1:4; Galatians 6:14).
But glorying in self-sufficiency is sinful (James 4:16).
Clearly, anyone who knows God sustains us should live his life for the Creator. Thus, James describes the intentional sin of omission. Those who knew God existed but acted as if they did not need him and left him out of their plans committed this sin. Jesus said:
And that servant who knew his master’s will, and did not prepare himself or do according to his will, shall be beaten with many stripes. But he who did not know, yet committed things worthy of stripes, shall be beaten with few. For everyone to whom much is given, from him much will be required; and to whom much has been committed, of him they will ask the more (Luke 12:47-48).
After teaching his disciples about service, Jesus also said, "If you know these things, happy are you if you do them" (John 13:17).
James 4:17, combined with these other verses ought to move anyone to action who knows what the Lord asks of him.
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