"Every good and perfect gift is from above, coming down from the Father of the heavenly lights, who does not change like shifting shadows. He chose to give us birth through the word of truth, that we might be a kind of firstfruits of all he created."
God gave us the good and perfect gift from above. God sent us his heavenly son who he promised from the beginning. He sent Jesus to die for our sins and to give us eternal life. We were given a new birth. We became the firstfruits of all he created. We are now in a better lineage. We are no longer born of man, but born of God.
In the context of James 1, he is talking about trials and temptations. Many were encountering temptations believing that God was tempting them, but in reality they were being enticed by their own desires. God does not tempt us, but we can be deceived into believing lies in our heart and allowing sin to be conceived if we are not careful. Sometimes when we are going through a battle and struggling with our desires over the will of God, it can be difficult. But God has a promise...."blessed is the man who perseveres under trail, because when he has stood the test, he will receive the crown of life that God has promised to those who love him" (James 1:12). God knows that temptation will come our way. He has given and equipped us to be able to overcome. We have to remind ourselves of these truths and take action to overcome. So James takes time to remind us of this one great truth, that every good and perfect gift is from above. He reminded them of God's great gift. He gave his one and only son that was promised through the word and that we could be be transformed through his son. We could become like him in our nature through what his son has done for us. He told them, God does not change.
When we focus on the goodness of God and his perfect gift, we will have victory. For we know that our success in the battle and the overcoming of the temptation comes through him.