Sirach 4:10
Ben Sira, Ecclesiasticus5 Do not avert your eye from the needy, and give no one reason to curse you; 6 for if in bitterness of soul some should curse you, their Creator will hear their prayer. 7 Endear yourself to the congregation; bow your head low to the great. 8 Give a hearing to the poor, and return their greeting politely. 9 Rescue the oppressed from the oppressor; and do not be hesitant in giving a verdict. 10 Be a father to orphans, and be like a husband to their mother; you will then be like a son of the Most High, and he will love you more than does your mother.
James 1:27
23 For if someone merely listens to the message and does not live it out, he is like someone who gazes at his own face in a mirror. 24 For he gazes at himself and then goes out and immediately forgets what sort of person he was. 25 But the one who peers into the perfect law of liberty and fixes his attention there, and does not become a forgetful listener but one who lives it out—he will be blessed in what he does. 26 If someone thinks he is religious yet does not bridle his tongue, and so deceives his heart, his religion is futile. 27 Pure and undefiled religion before God the Father is this: to care for orphans and widows in their adversity and to keep oneself unstained by the world.
Notes and References
"... After castigating the one who does not bridle his tongue as a practitioner of a vain religion in 1:26, James goes on to describe true religion as characterized by two elements: visiting/caring for orphans and widows in their distress, and keeping oneself unstained from the world ... it seems to me that James owes even more to OT passages referring to God as Father than outlined above. Besides providing him with the designation of God as Father (to the fatherless) and a concern for orphans and widows, Psalm 67 (LXX) has other themes which recur in James 1:27. Thus James’ (worship of God expressed in religious service or cult) may recall the singing of praises to God in joyful worship ... the connection has been made already before James’s time. Thus Sirach 4:10 reads, (be a father to the orphans, and be like a husband to their mother; you shall then be like a son of the Most High, and he will love you more than does your mother) ..."
Ng, Esther Yue L. Father-God Language and Old Testament Allusions in James (pp. 41-54) Tyndale Bulletin 54 (2), 2003