Romans 8:5

For they that are after the flesh mind the things of the flesh; but they that are after the Spirit the things of the Spirit. "Mind" -to give our time and attention to. (Whiteside p. 171) 'People who are controlled by the physical think of what is physical' (Gspd) To think, to put the mind on (Robertson p. 373) Their moral interest, their thought and study (Gr. Ex. N.T. p. 646) To direct the mind to something, and so to seek or strive for (Matthew 16:23; 1 Peter 3:19; Colossians 3:2). (Vincent p. 90)

"the things of the flesh" -such things as listed in Galatians 5:19 and Matthew 6:32.

Note: Some argue that sin is permissible, 'just so long as your heart is right'. Paul disagrees. One ends up committing sin for the very reason that their 'heart/mind' is not in the right place. Jesus agreed. (Mark 7:20) James pointed out that one sins, gives into temptation, when they allow themselves to be "carried away" (something that happens in the heart) by their own lusts. (James 1:14)

"after the Spirit" -i.e. who walk after the Spirit. The desire to serve God..of course this desire is futile apart from the directions of the Holy Spirit. (Romans 8:14-16)

"the things of the Spirit" -'they who live after the spirit, give their attention to spiritual things' (Mon). Those things that please God. For starters, such things as are found in Galatians 5:22 and 2 Peter 1:5.

This verse reveals that people accomplish 'spiritual things' because that is where their 'attention, focus, interest, heart and mind' is! The person that argues, 'Well. really wanted to be at services,. was planning on coming.. but somehow the day got away from me or somehow. didn't make it', isn't telling the truth.