{% set sizes = {
xs: 34,
s: 36,
m: 38,
l: 40,
xl: 42,
} %}
{% for k, v in sizes|filter((v, k) => v > 38 and k != "xl") %}
{{ k }} = {{ v }}
{% endfor %}
{# output l = 40 #}
{% set sizes = [34, 36, 38, 40, 42] %}
{{ sizes|filter(v => v > 38)|join(', ') }}
{# output 40, 42 #}