James 2:21 - Coke's Commentary on the Holy Bible

Was not Abraham our father justified— "Take an instance of the truth of what I have advanced under Divine inspiration, in the most celebrated of all the patriarchs; I mean, the instance of Abraham, our great and illustrious father: was he not plainly justified by works, when, in consequence of that full persuasion which he had of a divine commission and command to do it, he offered his son Isaac upon the altar, intending, in obedience to what he apprehended to be the will of God, actually to have slain him, and to have trusted in God to accomplish the promise of a numerous seed todescend from him, by raising him from the dead?" Though Abraham did not actually sacrifice his son, yet his readiness to do so, was looked upon by Almighty God as if he had actually done it. And, in all cases, what we would do, if permitted, is, in its due degree and proportion, regarded by God as if we actually did it. Then it is, and then only, that he accepts the will for the deed.