The present article aims to examine the theology of the Epistle of James through the lens of the Gospel according to Matthew. James is a unique text in the New Testament deeply rooted in the tradition of Hellenistic Judaism. The writing presents theological ideas in the form of sayings or sentences, closely resembling the wisdom literature of the Old Testament and the Synoptic Gospels. The practical nature, rare doctrinal fragments, and the presence of recurring themes make it challenging to establish a clear division of the five chapters. They can be best grouped around eight homiletic-didactic discourses, mostly built around a macarism or aphorism, adapted by the author to a specific theme. Most allusions and echoes can be linked to the Sermon on the Mount, but not exclusively. Even though some texts resonate strongly with the Matthean text, especially thematically, and the phenomenon of intertextuality is impressive, it would still be quite bold to assert that James had a copy of Matthew in front of him when writing his Epistle. This is confirmed by the lack of exact quotations. It is very likely a catechetical or didactic tradition already present in the first-century Christian teaching at the confluence of the Jewish and Hellenistic environment, strongly influenced by Matthew, whose popularity is beyond doubt. The hypothesis is supported by the presence of similar themes in the writings of the Apostolic Fathers, literature highly esteemed in early Christian communities. It is therefore very possible that James was familiar with the Matthean Gospel through his cultic reading, justifying the theological depth evident in the treatment of common themes. Keywords: macarism, aphorism, wisdom, wealth, poverty, good deeds