"For those who are in accord with the flesh set their minds on the things of the flesh, but those in accord with the spirit on the things of the spirit" (Romans 8:5 NWT 1984).
"For those who live according to the flesh set their minds on the things of the flesh, but those who live according to the spirit, on the things of the spirit" (2013 Revision).
"For those who live according to the flesh set their minds on the things of the flesh, but those who live according to the Spirit set their minds on the things of the Spirit" (ESV).
Comments: George Carraway (Christ Is God Over All: Romans 9:5 in the Context of Romans 9-11, page 41) demonstrates that κατὰ σάρκα in Rom. 8:5; Eph. 6:5 and Col. 3:22 functions attributively by modifying a participle or a noun. On the other hand, compare Rom. 9:5.
κατὰ σάρκα-"in accord with the flesh" (NWT) or "according to the flesh" (NWT 2013; ESV).
"In accordance with the flesh" (J.D.G. Dunn).
Rogers and Rogers on Rom. 8:5:
ὄντες pres. act. part. εἰμί to be. Part. as subst. φρονοῦσιν pres. ind. act. φρονέω to think, to set one's mind or heart upon something, to employ one's faculty for thoughtful planning, w. the emphasis upon the underlying disposition or attitude (LN, 1:325). It denotes the whole action of the affections and will as well as of the reason (SH).
τὰ-definite article, accusative neuter plural.
φρονέω-"to incline to, be set upon, mind, Mt. 16:23; Mk. 8:33; Rom. 8:5; Phil. 3:15, 19; Col. 3:2" (William Mounce)
"think, concentrate on, be devoted to" (Zerwick-Grosvenor)
According to the New International Dictionary of New Testament Theology:
φρόνησις (phronēsis), way of thinking, frame of mind, intelligence, good sense (G5860); φρονέω (phroneō), think, judge, give one's mind to, set one's mind on, be minded (G5858); φρόνημα (phronēma), way of thinking, mentality (G5859); φρόνιμος (phronimos), intelligent, discerning, sensible, thoughtful, prudent (G5861).
δὲ is adversative here: "but."
Supply ὄντες with the second οἱ (= "those who live/are")
Henry Alford writes:
but those (who live) according to the Spirit (= οἱ πνευματικοί, see above), (mind) the things belonging to the Spirit (the higher aims and objects of desire of the spiritual life).
Asbury Bible Commentary:
V. 5 begins with "for" in Greek and places vv. 4 and 5 in the causal relationship. To live according to the Spirit (v. 4) is the result of having their minds set [phroneō] on what the Spirit desires (v. 5). Vv. 5-8 contrast the mind of the flesh and the mind of the Spirit. To have their minds set (phroneō) includes the elements of thinking, willing, pursuing, and doing (cf. Php 2:5). The mind of the flesh is hostile to God and consequently cannot submit to God's law. This leads to death. To have their minds set on the things of the Spirit is to pursue what pleases God, which leads to doing the requirements of the law as expressions of God's will. This results in life and peace.
The second τὰ is also a definite article, accusative neuter plural.
τοῦ πνεύματος is genitive neuter singular and so is τῆς σαρκὸς. D. Moo consequently writes:
"It is better, therefore, to translate 'regard things with an attitude characteristic of the flesh/Spirit,' taking the genitives as descriptive" (The Epistle to the Romans, page 1404).
The Expositor's Greek Testament:
οἱ κατὰ σάρκα ὄντες are those whose nature is determined simply by the flesh; their “mind,” i.e., their moral interest, their thought and study, is upon τὰ τῆς σαρκός: for which see Galatians 5:19 f. οἱ κατὰ πνεῦμα are those whose nature is determined by the spirit: for τὰ τοῦ πνεύματος see Galatians 5:22.
Compare 1 Cor. 2:10-14.