Jesus answered, Truly, truly, I say unto you, Except a man be born of water and of the Holy Spirit, he cannot enter into the kingdom of heaven. Joh 3:5 The Sin Nature must be destroyed and replaced with a New Spirit which exists in the Kingdom Of Heaven.      The Kingdom Of Heaven is the Spirit Realm, which is a dimension of existence higher than that of the space-time continuum in which all physical life exists.      It is not possible for the purely physical to exist in the Spirit Realm.     This is why we must be born of the Spirit.      Being born of water means being born into humanity.     Angels cannot experience the Kingdom Of Heaven in themselves as Born Again humans may Luk 17:21.      If there is any confusion about the birth by water being Water Baptism the next verse clears it up.     He connects the water with the flesh.

To understand what follows you must already be Seeing The Kingdom of Heaven.   

One must see it before they can be it.   

Imagination is the ability to conceive and visualize something.   

Imagination must be seeded in order to work.   

Our spiritual imagination is seeded by the Truth which comes by hearing the Word Of The Lord.   

As a Born Again believer immerses themselves in the Word Of The Lord and Praying In The Spirit they being Seeing The Kingdom of heaven.   

As a believer begins Seeing The Kingdom and doing what they have seen, they begin Entering The Kingdom or heaven.   

Just to be clear, the New Spirit being is in heaven already.   However, the soul of that person still walks the earth.   

In order for the life of the New Spirit being to manifest in their soul and body there must be a sell-out by the will of that believer to what they have seen of the Kingdom Of Heaven.   

The Word tells us that we must be doers of the Word and not hearers only Jam 1:22 Luk 11:28 Joh 14:23 .   

In allowing the Word to transform our minds and hearts, we move from just Seeing The Kingdom to Entering The Kingdom.   

This means that we begin to Walk In The Spirit because we truly begin to Live In The Spirit.   

This is what James was talking about regarding faith and works.   He is questioning the faith of those who never move from Seeing The Kingdom to Entering The Kingdom.   

Works are evidence of faith.   Entering The Kingdom is evidence of Seeing The Kingdom.   

Walking By Sight is evidence of not Seeing The Kingdom.