Commentaries:
Robertson's Word Pictures (NT)
Whether—or (ean te—ean te). "Both if—and if" (condition of third class with present subjunctive (zwmen—apoqnhskwmen). Both living and dying are "to the Lord." Paul repeats the idiom (ean te—ean te) with the conclusion "we are the Lord's (tou kuriou esmen). Predicate genitive, "we belong to the Lord."
Other Robertson's Word Pictures (NT) entries containing Romans 14:8:
Romans 14:7
2 Corinthians 10:8
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