Romans 14:5-9

⁵ “One person values one day over another, another values every day the same. Each person must be fully convinced in his own mind. ⁶ The one who observes the day, observes it for the Lord, and the one who eats, does so with regard to the Lord, for he gives thanks to God; and the one who does not eat, it is for the Lord that he does not eat, and he gives thanks to God. ⁷ For not one of us lives for himself, and not one dies for himself; ⁸ for if we live, we live for the Lord, or if we die, we die for the Lord; therefore whether we live or die, we are the Lord’s. ⁹ For to this end Christ died and lived again, that He might be Lord both of the dead and of the living.”

One person values: Paul is teaching the importance of being patient with one another despite our differences in opinion. Certain days are special to some, like Sunday, but to others Sunday may not be important. Regardless of where people are at with food, drink, and all things external, he says that it is good to be fully convinced in our own minds that our practices are right. What do we do when people have different opinions? We are to assume that their motives are good unless a blatantly bad motive is revealed.  

For not one of us lives…dies: Paul is discouraging the idea that, strictly speaking, we need to live for God. All believers are inherently living for the Lord. This is a passage about our identity. Christians have an innate, undying love for Christ (Ephesians 6:24).