James' key shot with 15.1 seconds left enabled the Heat to post a second win in two games over the Magic. They won 120-92 Wednesday in Orlando.
James also provided nine rebounds and seven assists. Dwyane Wade added 27 points for Miami, which win a sixth straight overall.
Chris Bosh scored 15 points.
Glen Davis put in 20 points in his first game for the Magic since Jan. 20 following two operations to repair a broken left foot.
Arron Afflalo added 18 points and seven rebounds, and Victor Oladipo had 17 as the Magic fell for the sixth time in seven games.
Notable deaths of 2014 [PHOTOS]