William Burkitt on Romans 8:7

By the carnal mind are meant the rational powers corrupted by our sensitive appetite, or a mind enslaved by sensual lust. Such a temper of mind is opposite to, yea, enmity against God and goodness.

Learn hence, 1. That carnal persons are not better than enemies unto God: There is a perfect contrariety in their affections, inclinations, and actions, to the will of God. They are called haters of God: Not that they hate him as a Creator, but as a law giver; they hate his holiness, not his goodness.

Learn, 2. That whilst men remain carnally-minded, there is no breaking off this enmity between God and them; the carnal mind, whilst such, is not subject to the law of God, neither indeed can be: Not that this impotency and inability will excuse from guilt, because it is not a created, but a self-contracted impotency; not a natural, but a moral impotency; which arises from a perverse disposition of will, is joined with a delight in sin, and a strong aversion from the holy commands of God.

Man must thank himself, and not God for his lame hand: That he cannot be subject to the law of God, is occasioned by his natural enmity and contracted hardness of heart against God.