(28-30) Which of you, intending to build a tower . .?--The words do not depend for their meaning on any local or personal allusion, but it is quite possible that their force may have been heightened for those who heard them by the memory of recent facts. Pilate had begun to build--certainly an aqueduct, probably a tower--and had not been able to finish. (See Notes on Luke 13:4; Matthew 27:16.) He had not "counted the cost," and when he was hindered from laying hands on the Corban, or treasure of the Temple, his resources failed.

Verses 28-30. - For which of you, intending to build a tower, sitteth not down first, and counteth the cost, whether he have sufficient to finish it? Lest haply, after he hath laid the foundation, and is not able to finish it, all that behold it begin to mock him, saying, This man began to build, and was not able to finish. The imagery was not an unfamiliar one in those days. The magnificent Herodian house had a passion for erecting great buildings, sacred and profane, in the varied cities under their sway. They would doubtless be often imitated, and no doubt many an unfinished edifice testified to the foolish emulation of some would-be imitator of the extravagant royal house. Now, such incomplete piles of masonry and brickwork simply excite a contemptuous pity for the builder, who has so falsely calculated his resources when he drew the plan of the palace or villa he was never able to finish. So in the spiritual life, the would-be professor finds such living harder than he supposed, and so gives up trying after the nobler way of living altogether; and the world, who watched his feeble efforts and listened with an incredulous smile when he proclaimed his intentions, now ridicules him, and pours scorn upon what it considers an unattainable ideal. Such an attempt and failure injure the cause of God.

14:25-35 Though the disciples of Christ are not all crucified, yet they all bear their cross, and must bear it in the way of duty. Jesus bids them count upon it, and then consider of it. Our Saviour explains this by two similitudes; the former showing that we must consider the expenses of our religion; the latter, that we must consider the perils of it. Sit down and count the cost; consider it will cost the mortifying of sin, even the most beloved lusts. The proudest and most daring sinner cannot stand against God, for who knows the power of his anger? It is our interest to seek peace with him, and we need not send to ask conditions of peace, they are offered to us, and are highly to our advantage. In some way a disciple of Christ will be put to the trial. May we seek to be disciples indeed, and be careful not to grow slack in our profession, or afraid of the cross; that we may be the good salt of the earth, to season those around us with the savour of Christ.For which of you intending to build a tower,.... Taking up a profession of Christ and his Gospel, is like building a tower; which, as a tower, must be laid on a good foundation; not on carnal descent and parentage; nor on a sober and religious education; nor on a civil, moral life and conversation; nor on a bare knowledge of Gospel truths and a flash of affection for them, and the people of God; but upon Christ the sure foundation; and on principles of grace formed by his Spirit, in their hearts: and this, like a tower, is carried very high; not by professing high things, but by living on high amidst a profession; by having the affections set on things above; and by looking down with contempt on things below; and by looking to, and pressing after, the prize of the high calling of God in Christ: the profession of some persons is very low; it arises from low principles, and proceeds on low views, aims, and ends; but where it is right, and well founded, it is like a tower, firm and steady, and is a fortress and bulwark against apostacy. Now what person acting deliberately in such a case as this, and proceeding with intention and design,

sitteth not down first, and counteth the cost, whether he have sufficient to finish it? as every wise man would, who has any thoughts of building a tower, or any other edifice: and so such that have an intention to take up a profession of religion, should sit down and well consider of it; which does not imply, that persons should delay making a profession, on whom it is incumbent; but that this should be done with thoughtfulness, care, and prudence: it should be considered on what foundation a man is going to build: whether the work of grace is truly wrought upon his soul; what be the nature and use of Gospel ordinances; with what views he takes up a profession, and submits to ordinances; what the church and minister are, he intends to walk with; and what the charge and cost of a profession; for such a work is chargeable and costly, and should be thought of and considered, whether he is able to bear it: for he will be called to self-denial; and must expect to suffer the loss of the favour of carnal relations and friends; and to be exposed to the scorn and rage of the world; a cross must be took up and bore; and great grace and strength are requisite to all this.