Luke 14:28, commentary and pictures

Anyone intending to build a tower must sit down first and reckon whether there is enough to finish it, for beginning without that reckoning and then failing to finish brings reproach and ridicule.
Counting the cost means deliberate, thoughtful and prayerful consideration beforehand rather than rash or presumptuous action, weighing the evidence, the cost and the likely results.
Following Christ requires that same honest reckoning beforehand, deciding to continue whatever it requires in self-denial, sacrifice and suffering, giving the whole heart and will to God, dying to self and every cherished sin, and enduring opposition without turning back.
Before entering the conflict with satanic agencies, followers must soberly consider whether strength is sufficient to stand, estimating the enemy's power and the peril of a war that is not against flesh and blood.
Unlike builders who begin without counting and cannot finish, Jesus counted the cost of saving every son and daughter of Adam and provided abundant means by which all who comply with the conditions can be saved.
The same foresight is required in planning institutions, schools, sanitariums and other major works, first assessing funds and resources to sustain and complete the work, beginning small and enlarging only as providence allows rather than starting in debt and leaving the work unfinished.

Tower Illustration Explained

The tower builder must sit down first and count whether there is enough to finish what is intended, for to begin a major undertaking without that reckoning and then fail to complete it brings reproach. Before a stone is laid the available funds, revenue and means in the treasury must be established, and outlay must be limited to those resources, since securing only enough money to begin is not enough without the resources to carry through, sustain and complete the work. This applies with special force to sanitariums, schools, institutions and gospel enterprises, where launching hastily on suppositions, acting impulsively and disregarding counsel produces mistaken and premature efforts. An unfinished tower invites public ridicule and mockery, leaving the builder a laughingstock.

Counting the cost means deliberate, thoughtful and prayerful consideration beforehand rather than rash, impulsive, impetuous or presumptuous action. It requires sitting down first to weigh the evidence, the cost, the consequences and the likely results, taking time for wise thought before difficulties are met instead of starting and leaving the work unfinished. That forethought includes a sober estimate of opposing strength without despising it, considering whether there is strength sufficient both to finish the tower and to stand ground in conflict. It also means seeking wisdom from God, waiting until the way is clear, and heeding counsel, including counsel from those who can see results more clearly, whether the question is a personal move, leaving Battle Creek, or repeating in every city a method like the work in Chicago whose results expose its folly. Those who give up when opposition, trials, scorn and ridicule come show they never so counted the cost nor took the consequences with settled intent to continue.

The practical foresight exercised in business is made the pattern for spiritual decisions. Following Christ demands the same deliberate weighing, requiring self-denial and obedience to God even when obedience costs what is deeply dear. The stakes are eternal life itself, to be gained or lost.

Cost of Following Christ

Following Christ requires honestly sitting down beforehand to count the cost, examining motives and the grounds of hope, weighing the evidence for truth, and deciding to continue whatever it requires, for mere profession, supposed hope, or outward form without fixed principle, faith, endurance and a changed heart cannot save. The reckoning must consider whether strength is sufficient to finish the tower and to stand ground in conflict, taking time for wise thought before action rather than acting rashly, impetuously or presumptuously, with preparation before difficulties are met. It applies the practical foresight used in business to spiritual decisions, which demand self-denial and obedience to God even when they cost what is deeply dear, with eternal life to be gained or lost. Those who give up when difficulties come show they have not counted the cost or been converted, and no course should be chosen that leaves a person in the enemy's hands to end in defeat and vain building or labor.

Those who answer God's call must understand beforehand that serving the crucified Redeemer involves self-denial, sacrifice, suffering, toil, danger and possible loss of worldly goods and peril. They must not seek ministry merely for high wages or an easier life than their Master's. Gospel labor follows His example and is entered knowingly, not blindly.

The cost includes dying to self and the world, renouncing pride, selfishness, vanity, worldliness and every cherished sin and favorite sinful pleasure, separating from the world and from fellowship with those who disregard divine things, since the Christian spirit cannot mingle with the spirit of the world. It means battling the world, the flesh and the devil, fighting natural inclinations and selfish desires, and enduring opposition, trials, scorn and ridicule without turning back. Trying to attach to Christ while holding these things produces only an unstable Christian life of leaves without fruit, buds nor blossoms, while thorough work for eternity, lifting His appointed cross, yielding everything to be gladly led by God, and taking up the stumbling block cast in the path of the young brings sweet happiness and rest in His yoke surpassing every sinful gratification, though it costs great effort to make clean work for the judgment.

Counting the cost means giving the whole heart and entire affections to God, depending on Christ and His atoning blood, undergoing a change of heart, and surrendering the will wholly to Him in perfect conformity to His will. It means being emptied of self, pride and self-sufficiency to receive the mind of Christ and be filled with His Spirit, power and fullness, for until there is this willingness transforming grace is not manifested, but when the emptied nature is presented God supplies the vacuum made by renunciation of self and gives of His fullness, shaping the will into full agreement with His will. This sacrifice is required for eternal life, and complete consecration is desired so that none perish.

Discipleship must be counted worth everything, weighing what taking a stand for the whole truth will require, risking all to accept Christ fully, know God and His Son, and gain eternal life rather than build or labor in vain. It means being willing to give up everything rather than lose Christ, selling all to buy the field with heart set on truth, even facing opposition from husbands and fathers and going forward come life or death after weighing through the night. It means wrenching away from hurtful associations, battling the world, the flesh and the devil, overcoming evils condemned in God's word, being cleansed from all filthiness of flesh and spirit by skillful use of the word to cut through opposition and darkness, and forsaking all with determined purpose to pay the price. Entering heaven requires counting and accepting this cost, giving all for Christ, which gives no reason for discouragement since the fight is not against flesh and blood and thousands of angels wait for God's bidding to help those who pay it, though those expecting to enter the New Jerusalem without it will not enter.

Counting the cost means spiritually exercising all powers and crucifying the flesh with its affections and lusts, which is much more than many suppose, taking the consequences with the mind of Christ. It means heeding every word of counsel, refusing indifference in words and actions, refusing to be off guard, watching and praying lest entering into temptation, teaching these lessons in the family circle, and refusing to give advantage to foes by harsh discussion, controversy, retaliation or denunciation but seeking conditions of peace. It means diligence as faithful workers doing all possible to win souls to Christ, with constant watchfulness to be faithful unto death, fighting the good fight of faith until the warfare is ended, when as overcomers the crown of life is received.

The first steps are to surrender the will wholly to God with the humility of a child, asking Him for willingness to do the easiest, smallest duties faithfully instead of continually searching for some large thing to do. Believers are to consecrate themselves to Christ and give up selfish gratification, including needless spending on pride or display, with firm resolve and without boasting. Those willing to do the smallest things faithfully and do their best looking to God for guidance will soon find ability and strength for greater and more important duties, so there is work for all, even the most inefficient.

Those who take up Christ's work of carrying truth to the world must first count the cost and give themselves to the work with undivided hearts as light-bearers. They can rely on Christ's strength and supernatural help to accomplish what they cannot do in their own weakness. A Christian soldier's life enlisted in His service is one of duty, requiring surrender to Christ's will and faithful obedience to the work assigned. His messengers were warned in advance about trials and the demands beforehand so as not to enter blindfolded but to count the cost of every trial.

Having laid the foundation of a Christian life without counting the cost of finishing leaves the building unfinished. Finishing means putting on Christ's righteousness and character and stripping away inherited and cultivated traits that dishonor God. Those who claim to accept Christ while refusing to obey God's law are like that unfinished building, rejecting the law that Christ came to uphold and that made His gift necessary.

Spiritual Warfare and Victory

Before entering conflict with satanic agencies, the tower requires sitting down first to consider whether there is strength sufficient to finish and to stand ground, taking time for wise thought before action rather than moving rashly, impetuously or presumptuously. The reckoning demands a sober estimate of the enemy's strength and power without despising it, and a clear recognition of the danger, peril, demands, risks and hard work of a war that is not against flesh and blood but against powerful evil. Preparation must come before difficulties are met, with cautious movement that gives foes no advantage through harsh discussion, controversy, retaliation or denunciation, but seeks conditions of peace, takes the consequences with the mind of Christ, obeys orders, and faithfully resists temptation while doing one's part.

With simplicity and candor the dangers are pointed out, the plan of the battle is laid out, and the hazardous nature of the work to be done in the last days is shown. At the same time all are encouraged to take up weapons and join the heavenly host to battle in defense of truth and righteousness. Needed preparation, orders, armor and supernatural help are given so that followers can stand against evil, and God sends angels to minister to those who will inherit salvation, enabling both the weak and the strong to be victorious. Going to heaven will not be without trouble and costs giving all, yet that cost gives no reason for discouragement because heavenly intelligences are in the army to help.

Though the confederacy of evil is arrayed against them, believers are bidden to be strong and fight valiantly because there is a heaven to win. They have more than angels in their ranks, with thousands upon thousands of angels waiting for God's bidding to work for those who pay the cost, a mighty General leading the armies of heaven, and God's promise of all power. Christ who has overcome the world leads as Captain to victory, and His soldiers must act courageously, take up their weapons, persevere and press the battle forward, since fear and delay can cause missed opportunities for victory.

Christ Who Counted Cost

Unlike builders who begin to build without reckoning the cost and then are not able to finish, Jesus counted the cost of saving every son and daughter of Adam, every person. He provided abundant means by which all can be saved, and He has unfailing resources at His command that cannot fail to complete the work He has begun.

All can be saved if they comply with the conditions and take hold of eternal life, laying hold of it for themselves. Those who respond to His love and yield their wills to Him will not perish but will have everlasting life. This proves that God's plans cannot fail.

Jewish Nation Left Unfinished

The builder sits down first to reckon the expense and whether he has enough to carry the work through to completion, for to lay a foundation and then fail invites mockery over the unfinished tower. That tower stands for the religious faith of the Jewish nation, which was founded upon sacrifices that foreshadowed Christ. Those sacrifices pointed forward to the Lamb of God as the center of its religious life.

When those types and symbols reached their fulfillment in Christ, accepting Him became necessary to complete the building, because He alone could atone for sin and give that faith its power and effectiveness. By refusing Him the nation left its salvation incomplete and remained like a ruined building. To them He thus became a stumbling stone, yet had they received Him by faith and confessed their sins He would have cleansed them from all unrighteousness.

Building Character for Eternity

Building for eternity requires counting the cost beforehand and making sure there is enough to finish, just as with a tower. Those who have counted that cost form a right character by choosing sound materials, selecting as companions only those who are serious, thoughtful in mind, and religiously inclined. Everyone must take heed how he builds and put only good material into the building, with firm and faithful character.

Accepting rotten timbers and remaining content with deficiencies of character dooms the building to ruin. The storm of temptation will sweep over the building and test whether it was soundly built. Only what has been firmly and faithfully constructed will stand the test.

Planning Institutions Wisely

Anyone planning institutions, sanitariums, schools, churches or other major works must first sit down and assess funds, revenue, treasury means and financial position to know whether there are enough resources not only to begin but to carry through, sustain and complete the work. Securing money to begin is not enough, for the resources needed to sustain the establishment must also be reckoned, with wise calculations, forethought, careful management and thoughtful consideration of the needs of the fields being served rather than impulsive, premature and mistaken action. Starting or expanding without that reckoning brings debt, reproach, public ridicule, discouragement and confusion that weakens workers, hedges up progress, and shows weakness and lack of wisdom leading to failure and lasting harm, while forethought is of far more value than afterthought once neglect is plainly seen.

Counting the cost requires moving carefully and guardedly, beginning small and working carefully, enlarging only as circumstances allow and providence indicates, and planning economically with a limited outlay of means. It means practicing strict economy with every advance step, making every dollar count, investing no more than is necessary, limiting outlay, binding about the edges so the work does not ravel out, refusing to go into debt or spend more than is made, and drawing as little as possible from the treasury, often securing buildings in which to begin at low cost and using men of faith and financial ability. When means in hand for beginning school work are very small, economy must govern all purchases, choosing common inexpensive goods instead of the best quality, practicing self-denial, refusing extravagant expenditure and imitation of larger institutions, and never allowing debts to accumulate year after year, for rash overconfident plans that borrow on the assumption the work will soon pay its debts bring trouble to the cause.

Plans must be measured against revenue and means in the treasury and against the needs of the whole field and vineyard, remembering that other parts, new fields, destitute missionary fields and the preaching ministry must be supplied with facilities and workers. Means must not be absorbed, concentrated, piled or buried in a few places, large buildings or centers that already have every facility while other places are left unworked, for rushing on without counting the cost and drawing means for building in one place without thinking of other fields brings debt, discouragement and confusion, leaves destitute fields unworked, and hedges up progress in new fields. Erecting large buildings without reckoning the full cost or available means obstructs work elsewhere, and careful God-directed judgment beforehand would have directed resources instead toward opening new fields and places. Investing eighty thousand dollars in one building is disproportionate when it prevents necessary, less costly buildings elsewhere and leaves parts of the work without needed facilities, though centers for preparing workers and educating youth may require greater resources, and every undertaking must still be weighed in light of cost, consequences and the whole field.

Before laying a stone workers must seek wisdom from God with prayer and faith, advise with wise counsellors, and reach united judgment and complete understanding among those sharing responsibility that plans are in harmony with the Lord's will. Acting on individual responsibility in such matters is not God's order, no new building plan should begin until the workers understand and agree on it, and if one failing to reason from cause to effect is in danger of unwise moves his fellow workers are to speak words of wisdom showing him his error, while all are to stop, consider likely results, heed counsel from those who see results more clearly, and act deliberately rather than blindly or hastily with means they do not have and do not know where to obtain. Important work must not be begun without clear duty, direction from God, and needed ability to complete it, lest a foundation be laid that cannot be finished.

Fitting up the Nashville Sanitarium with extravagance and making a large showing in one place while showing little interest in other places of great importance and need is a mistake that leaves a wrong and unhealthful influence on workers and others, for right use of means requires investing no more than necessary. Dr. Moran should have considered where funds would come from before starting the sanitarium enterprise, since it is unwise to launch suddenly on suppositions, and the work should develop gradually. The work in Chicago is like a tower begun without calculation, and its results expose the folly of pursuing it with enthusiasm and assuming it should be repeated in every city, warning to consider consequences of plans and methods before undertaking them. Brother Kellogg must stop and count the cost of work begun, since he is making more plans than he can carry through and risks taking on so much rescue work that he leaves aside the leading and most urgent features of the last gospel message.

In publishing, the expense of adding many illustrations, though intended to make books attractive and sell needed truths, prevented selling them as cheaply as desired, teaching careful planning and greater caution in weighing expense beforehand. Purchasing property for a food factory must not add debt when means are insufficient, since the sanitarium will require continuing expenses and careful management, and no new financial burden should be taken without resources to carry it. Establishing a sanitarium is a great undertaking requiring assessment of skill and adaptability to build it successfully, for doing good work at an existing institution does not prove ability for a new one, those lacking it should join an established sanitarium and support its work, and none should begin assuming the Medical Missionary Association will complete what they cannot finish. To purchase or erect large buildings in the cities of Southern California for sanitarium work, including the site near Los Angeles, would be a mistake made without understanding by men lacking sound judgment, for every dollar must count in selecting a site and beginning work with wise planning and humble walking before God.

An evangelistic effort made excessively costly through elaborate preparations without counting its cost is unwise and does not follow God's plan. Restaurant work must be assessed by whether it can be arranged to save souls and glorify God, and if managing and staffing leaves helpers little time to commune with God or share truth with those they serve it becomes a snare and should be given up for another line of service that can better awaken interest in present truth. Medical missionary students must understand themselves and count whether they can finish their education without breaking down, since breaking down the man dishonors God and leaves him a broken-down discouraged burden to himself. To plan heavy studies and exposures that imperil health and life while thinking God will sustain violation of nature's laws is presumption, for overdoing even what wisely handled would be a benefit can cost life, and nature will not be imposed upon nor forgive injuries to the wonderful delicate machinery of body and mind.

The tower image also applies to setting up a business where a man overestimates his powers and physical infirmity makes the plan impossible to finish. Buying goods and furniture and carrying out the mission requires accurate estimates, careful spending and living within means, since excessive spending at the outset forces cutbacks later, and every dollar is to serve the salvation of souls without pride or extravagance. Taking up work that absorbs the Lord's money where it accomplishes the lesser good is building without counting the cost and is not from God's inspiration, for it neglects fields ripe for harvest to do absorbing work the world and the churches could do, brings very few to truth for great outlay, and collects the Lord's money from the world without advancing truth to the perishing who need the bread of life and water of salvation. Every church must sit down together and count what each member can do, avoiding entangling work that consumes limited means and instead using means to sustain ministers and colaborers to preach the gospel, help poor converts who repent to help themselves, and interest those who never heard the truth, each working to the utmost to carry the work forward.

The unfinished tower also represents work devised and undertaken without God, where responsibilities were created and plans made to build but left unfinished because God had not assigned or guided the undertaking. The building image requires the work in the new world to be adequately supported so it can advance rather than remain half completed, crippled and stationary. In a missionary field counting the cost requires planning who will take charge of children so husband and wife can give themselves fully together in a missionary spirit, providing good schooling, good care, discipline in practical labor and systematic employment, since bringing children without provision ties workers' hands, leaves children much unemployed time with demoralizing influence, and prevents staying with the interest that demands presence and earnest attention. The verse forbids placing large amounts in high halls and spreading like a green bay tree in show and extravagant outlay that drains means that would support a whole mission of organized workers and then cannot be finished to the top complete, leaving the beginner a laughingstock to those glad to ridicule, and calls instead for working after God's order in a humble way with steady bright shining light, as workers together with Christ in house-to-house labor healing restoring and saving souls ready to perish, meek and lowly, denying self and taking the cross without making self an idol petted and surrounded with extravagance.

Edson is urged to count the cost in financial decisions by seeking counsel from God and others, avoiding new investments while in debt, and repaying everyone before undertaking further work. God calls for consecrated intelligent workers willing to be worked by the Holy Spirit who sit down and count the cost before beginning an enterprise to see whether they can finish it. Counting the cost forbids spending money freely to appear great before influential men of the world and refuses careless immature plans that incur unwise expenses for enterprises that absorb but do not produce, a carefulness belonging to greater depth of true piety.

Applying Principle in Life

The cost must be counted before baptism, with no undue haste or rushing into the ordinance. Both parents and children must reckon it beforehand through thorough understanding of its significance, for baptism is a most sacred and important ordinance meaning repentance of transgression and sin, conversion, and entrance upon a new life in Christ Jesus. Children who desire it must understand what conversion and baptism mean before receiving it, and parents must do a work of self-examination and faithful instruction. In consenting to the baptism of their children parents sacredly pledge themselves as faithful stewards over them, to guide them in character building, to guard their faith with special interest, to help them learn obedience to God, and to watch over these lambs of the flock so that they do not dishonor the truth they have professed.

The same reckoning beforehand applies to appetite and habit, counting the misery, crime, and disease that can follow from creating an unnatural appetite for alcohol before beginning that course. Overcoming a strong appetite for indulgence requires recognizing what it will cost, planning carefully, and preparing with resolve for a hard battle. Doing right in dress reform likewise requires sitting down first to reckon what it will require before acting. That means counting the cost of appearing singular and odd in the eyes of those who bow to fashion and sacrifice convenience, comfort, and health at its altar, counting the disagreeable feelings it will cost friends and the prejudice and mistaken association it will bring among strangers, and then deciding that trying to do right will pay in the end though for the present it appears odd.

Counting the cost governs influence by considering where choices will lead others and reckoning with eternity rather than ignoring it. It asks whether the course pleases God and how it will affect people with less light and understanding. Continuing in hasty, severe, and contentious conduct contrary to the Word must be weighed for what it will cost, for it destroys the influence a man might have if acting in harmony with truth, tearing that influence up by the roots. It does positive harm to his wife and children, leaves him unable to claim to be without fault, and makes a man who cannot control himself unfit to be placed in sacred, holy office. No move, especially in leaving Battle Creek under counsel, must be rash, but every person must first seek wisdom from God, take time to consider carefully, and weigh the move and all it portends, lest he become like the builder who began and could not finish. Each one must wait until he feels the Lord has something for him to do in educating and training himself for more spiritual work in imparting to others what God has imparted to him, for to every man work is given according to his ability, and then he must move firmly yet humbly trusting in God.