The following is from "Luther - Lectures on Romans"

"A second objection: "God will have all men to be saved" (I Tim.2:4), and he gave his Son for us men, and he created man for the sake of eternal life. And likewise: Everything is there for man's sake and he is there for God's sake in order that he may enjoy him, etc. But this objection and others like it can just as easily be refuted as the first one: because all these sayings must be understood only with respect to the elect, as the apostle says in II Tim. 2:10: "All for the elect." Christ did not die for absolutely all, for he says: "This is my blood which is shed for you" (Luke 22:20) and "for many" (Mark 14:24)—he did not say: for all—"to the remissionof sins" (Matt. 26:28)."
page 252 in the book, or page 315 as it comes up in the pdf file

https://kupdf.net/download/luther-lectures-on-romans_5afc9269e2b6f52526be4e01_pdf