A.T. Robertson Commentary Acts 23:8

"For the Sadducees say that there is no resurrection, neither angel, nor spirit; but the Pharisees confess both." — Acts 23:8 (ASV)

There is no resurrection, neither angel, nor spirit (μη εινα αναστασιν μητε αγγελον μητε πνευμα). Infinitive with negative μη in indirect assertion. These points constitute the chief doctrinal differences between the Pharisees and the Sadducees.

Both (αμφοτερα). Here used though three items of belief are mentioned as in 19:16 where the seven sons of Sceva are thus described. This idiom is common enough in papyri and Byzantine Greek (Robertson, Grammar, p. 745).