Romans 8:7-8 : Because the mind of the flesh is enmity against God; for it is not subject to the law of God, neither indeed can it be: and they that are in the flesh cannot please God. Minding the flesh is spiritual death, because it is enmity against God. While devoted to the flesh, while minding the flesh, a person is not subject to the will of God, and in that state a person cannot be subject to God, for such a life is in direct conflict with his will. It does not mean that a person who lives a worldly life cannot turn from it and himself become subject to the law of God; but it does mean that a person cannot live for the things of this life and at the same time be subject to God. If you live a worldly life, you are not living a Christian life. To live a worldly life--a life devoted to the flesh--is to be in the flesh.
As Paul uses the terms in this connection, to walk according to the flesh, to be after the things of the flesh, to mind the things of the flesh, and to be in the flesh, are all one and the same thing. But Christians are not in the flesh--that is, they are not living a life devoted to the flesh.