Romans 8:5 - Matthew Poole's English Annotations on the Holy Bible

For they that are after the flesh; i.e. that are carnal and unregenerate persons, in a mere natural state. Do mind the things of the flesh; either such things as are absolutely evil, and are called, the works of the flesh, Galatians 5:19-21; or else such things as are occasionally evil, as riches, honours, pleasures, &c. These are also called the things of the flesh, and are such as carnal persons mind; i.e. they savour, affect, and take delight in them. But they that are after the Spirit; i.e. that are spiritual and regenerate, in whom the Spirit dwells. The things of the Spirit; i.e. they mind spiritual and heavenly things, they relish them most of all; see Psalms 4:7, Psalms 73:25.