A.T. Robertson Commentary Romans 14:8

"For whether we live, we live unto the Lord; or whether we die, we die unto the Lord: whether we live therefore, or die, we are the Lord`s." — Romans 14:8 (ASV)

Whether--or (εαν τε--εαν τε). "Both if--and if" (condition of third class with present subjunctive (ζωμεν--αποθνησκωμεν). Both living and dying are "to the Lord." Paul repeats the idiom (εαν τε--εαν τε) with the conclusion "we are the Lord's (του κυριου εσμεν). Predicate genitive, "we belong to the Lord."