There is a triple movement of thought and feeling in these words.
I. There is the strong absorbing devotion which a man has to Christ. Here we get the grand noble simplicity and unity or continuity of life and death with a devout man thinking about himself. To me,he says and the position of the word in the sentence shows the emphasis which is to be put upon it To me not merely in my judgment, but in my case, so far as Ipersonally am concerned to me the whole mystery and perplexity comes down into two clauses with four words in each: "To live is Christ; to die is gain." The outward life is what he is talking about, obviously from the antithesis; and in the latter clause what he says is not that the act of dying is gain, but (as the form of words in the Greek seems to show) that to be dead is gain. Like everybody else, he shrank from the act. No man ever said that the act and article of dissolution was anything but a pain and a horror and a terror; it was not that that he said was an advance, but it was the thing beyond. To die, that is loss; but to be dead, that is gain. (1) Look at the noble theory of life, the grand simplicity and breadth, that there is in these words. (2) Contrast the blessed simplicity, the freedom, the power, that there is in such a life as that, with the misery that comes into all lives that have a lower aim and a less profound source.
II. Note the hesitation that arises In Paul's mind from the contemplation of life as a field for work. The text suggests the idea of a man hedged up between two walls and not knowing how to turn.
III. Notice the calm beautiful solution of the question in an equipoise of hesitation, something pulling two ways, and so the rest of equal forces acting notice the calm solution, the peaceful acquiescence, "I know I shall abide and continue with you all." Then the innate delicacy of the man comes out in the way in which he phrases his perception of the necessity there is for his stopping. He sinks self and represents himself as sharing his brethren's gladness. The true attitude is neither desire, nor shrinking, nor hesitation, but a calm taking what God wills about the matter.
A. Maclaren, Christian World Pulpit,vol. vii., p. 33.