Romans 8:7

Because the carnal mind is enmity against God
These words contain a reason why the issue of carnal mindedness is death; because the carnal mind, the wisdom of the flesh, is not only an enemy, but enmity itself against God: against his being; it reasons against it; it wishes he was not; it forms unworthy notions of him; thinks him such an one as itself; and endeavours to bury him in forgetfulness, and erase out of its mind all memorials of him: it is at enmity against his perfections; either denying his omniscience; or arraigning his justice and faithfulness; or despising his goodness, and abusing his grace and mercy: it finds fault with, and abhors his decrees and purposes; quarrels with his providences; it is implacable against his word and Gospel; especially the particular doctrines of grace, the Father's grace in election, the Son's in redemption, and the Spirit's in regeneration; and has in the utmost contempt the ordinances and people of Christ. This enmity is universal, it is in all men in unregeneracy, either direct or indirect, hidden or more open; it is undeserved; it is natural and deeply rooted in the mind, and irreconcilable without the power and grace of God. It shows itself in an estrangedness from God; in holding friendship with the world, in harbouring the professed enemies of God, in living under the government of sin and Satan; in hating what God loves, and in loving what God hates; in omitting what God commands, and committing what he forbids; it manifests itself in their language, and throughout the whole of their conversations.

For it is not subject to the law of God;
carnal men are subject to the law's sentence of condemnation, but not to its precepts, by obedience to them; there may be an external, and which is a servile obedience to it, but not a free, voluntary, internal one, and still less a perfect one: the carnal mind is so far from an obedient subjection to the law, that it is far off from the law, and the law from that; it hates and despises it, thwarts and contradicts it in every instance, and, as much as in it lies, makes it void; which fully proves the enmity of the carnal mind against God; for hereby his being is tacitly denied, his sovereignty disputed, his image defaced, his government withdrawn from, and these persons are declared, and declare themselves enemies to him:

neither indeed can be;
without regenerating grace, without the power and Spirit of God, unless it is written upon the heart by the finger of God; for carnal men are dead in sin, and so without strength to obey the law; and besides, the carnal mind, and the law of God, are directly contrary one to another. Where is man's power and free will? no wonder the carnal mind do not stoop to the Gospel of Christ, when it is not, and cannot be subject to the law of God. Hence we see the necessity of almighty power, and efficacious grace in conversion. It is Christ's work to subject men to the law, and which is done when he justifies by his righteousness: agreeably to which the Targum on ( Isaiah 53:11 ) ; paraphrases it thus:

``in his wisdom he shall justify the righteous, that (atyrwal) (Nyaygo adbevl) , "he may subject many to the law".''