Paul does not say that eating and drinking are works of the flesh, but intemperance in eating and drinking, which is a common vice nowadays, is a work of the flesh. Those who are given to excess are to know that they are not spiritual but carnal. Sentence is pronounced upon them that they shall not inherit the kingdom of heaven. Paul desires that Christians avoid drunkenness and gluttony, that they live temperate and sober lives, in order that the body may not grow soft and sensual. LOG 229.4
Verse 21. Of the which I tell you before, as I have also told you in the past, that they which do such things shall not inherit the kingdom of God. LOG 230.1
This is a hard saying, but very necessary for those false Christians and hypocrites who speak much about the Gospel, about faith, and the Spirit, yet live after the flesh. But this hard sentence is directed chiefly at the heretics who are large with their own self-importance, that they may be frightened into taking up the fight of the Spirit against the flesh. LOG 230.2
Verses 22, 23. But the fruit of the Spirit is love, joy, peace, longsuffering, gentleness, goodness, faith, meekness, temperance. LOG 230.3
The Apostle does not speak of the works of the Spirit as he spoke of the works of the flesh, but he attaches to these Christian virtues a better name. He calls them the fruits of the Spirit. LOG 230.4