Verse 23 not only explains the contrasting “outcomes” of death and life, but also brings the chapter to a fitting conclusion. That sin leads to death has been a background motif since 5:12. Only by remembering the dark side of life outside of Christ can we truly appreciate God’s “gift” to us, the gift of his grace that brings “eternal life in Christ Jesus our Lord.” As Lloyd-Jones points out, this verse makes three contrasts basic to Paul’s teaching in this part of the letter:

The master that is served—sin versus God.

The outcome of that service—death versus eternal life.

How that outcome is reached—a “wage” earned versus a “gift” received.