Hearing is important, as James has emphasized in (James) 1:19-21. Faith comes by hearing (Rom. 10:17). However, actual faith must be something more than hearing. Hearing is a means, not an end. The end is faith, which results in obedience.
True believers cannot be hearers only. The Greek word for "hearer" (v. 22) is akroates, a term used to describe students who audited a class. An auditor usually listens to the lectures, but is permitted to treat assignments and exams as optional. Many people in the church today approach spiritual truth with an auditor's mentality, receiving God's Word only passively. But James' point, shown by his illustrations in verses 23-27, is that merely hearing God's Word results in worthless religion (v. 26). In other words, mere hearing is no better than unbelief or outright rejection. In fact, it's worse! The hearer-only is enlightened but unregenerate. James is reiterating truth he undoubtedly heard first hand from the Lord Himself. Jesus warned powerfully against the error of hearing without doing (Matt. 7:21-27), as did the apostle Paul (Rom. 2:13-25).
James says hearing without obeying is self-deception (v. 22). The Greek term for "delude" (paralogizomai) means "to reason against." It speaks of skewed logic. Those who believe it is enough to hear the Word without obeying make a gross miscalculation. They deceive themselves.
MacArthur, John. The Gospel According the the Apostles: The Role of Works in the Life of Faith. Nashville: Word Publishing. 2000. pp. 142-143.