For which of you, etc , That no one may think it hard to follow Christ on the condition of renouncing all his desires, a useful warning is here given. We must consider beforehand what the profession of the gospel demands. The reason why many persons yield to very slight temptations is, that they have pictured to themselves unmixed enjoyment, as if they were to be always in the shade and at their ease. No man will ever become fit to serve Christ till he has undergone a long preparation for warfare. Now the comparisons are exceedingly adapted to this object. Building is a tedious and vexatious matter, and one that gives little satisfaction on account of the expense. War, too, brings along with it many inconveniences, and almost threatens destruction to the human race, so that it is never undertaken but with reluctance. And yet the advantages of building are found to be sufficient to induce men to spend their substance on it without hesitation; while necessity drives them to shrink from no expenses in carrying on wars. But a far more valuable reward awaits those who are the builders of the temple of God, and who fight under the banner of Christ: for Christians do not labor for a temporary building, or fight for a passing triumph. If a king find himself unable to endure the burden of a war, [1] he prevents an ignominious defeat by seeking peace with his adversary. The statements which our Lord makes to this effect must not be applied to the present subject, in such a manner as if we were to enter into any compromise with our spiritual foe, when our strength and resources fail. It would be idle to treat parables as applying in every minute point [2] to the matter in hand. But our Lord simply means that we ought to be so well prepared, as not to be taken by surprise for want of a proper defense, or basely to turn our backs: for it is not every one of us who is a king, to carry on war under his direction. This doctrine reproves the rashness of those who foolishly proceed beyond their capacity, or flatter themselves without thinking of bearing the cross Yet we must take care lest this meditation, to which Christ exhorts us, should fill us with alarm or retard our progress. Many persons, not having from the outset laid their account with suffering, relax their zeal through cowardice: for they cannot endure to be Christians on any other condition than that of being exempted from the cross Others again, when a condition that is harsh and unpleasant to the flesh is proposed to them, do not venture to approach to Christ. But there is no good reason for being discouraged by a knowledge of our poverty, for the Lord grants to us seasonable aid. I readily acknowledge that, if we calculate the expense, we are all destitute of power to lay a single stone, or to wield a sword against the enemy. But as the materials, expense, arms, and forces, are supplied by the Lord out of heaven, no pretext on the score of difficulty can be offered by our indifference or sloth. The design of Christ, therefore, is to warn his followers to bear the cross, that they may prepare themselves with courage.

Footnotes

1 - "Pour soustenir une guerre, et fournir l'argent qu'il faut" -- "to support a war, and to supply the money that is required."

2 - "De vouloir esplucher tout par le menu, et rapporter tout jusqu'aux petits mots;" -- "to wish to explain every thing minutely, and to make every thing apply down to the smallest words."

Intending to build a tower - See Matthew 21:33. A tower was a place of defense or observation, erected on high places or in vineyards, to guard against enemies. It was made "high," so as to enable one to see an enemy when he approached; and "strong," so that it could not be easily taken.
Counteth the cost - Makes a calculation how much it will cost to build it.

To build a tower - Probably this means no more than a dwelling house, on the top of which, according to the Asiatic manner, battlements were built, both to take the fresh air on, and to serve for refuge from and defense against an enemy. It was also used for prayer and meditation.
This parable represents the absurdity of those who undertook to be disciples of Christ, without considering what difficulties they were to meet with, and what strength they had to enable them to go through with the undertaking. He that will be a true disciple of Jesus Christ shall require no less than the mighty power of God to support him; as both hell and earth will unite to destroy him.

For which of you, intending to build a tower, (e) sitteth not down first, and counteth the cost, whether he have [sufficient] to finish [it]?
(e) At home, and calculates all his costs before he begins the work.

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.

which of you, &c.--Common sense teaches men not to begin any costly work without first seeing that they have wherewithal to finish. And he who does otherwise exposes himself to general ridicule. Nor will any wise potentate enter on a war with any hostile power without first seeing to it that, despite formidable odds (two to one), he be able to stand his ground; and if he has no hope of this, he will feel that nothing remains for him but to make the best terms he can. Even so, says our Lord, "in the warfare you will each have to wage as My disciples, despise not your enemy's strength, for the odds are all against you; and you had better see to it that, despite every disadvantage, you still have wherewithal to hold out and win the day, or else not begin at all, and make the best you can in such awful circumstances." In this simple sense of the parable (STIER, ALFORD, &c., go wide of the mark here in making the enemy to be God, because of the "conditions of peace," Luke 14:32), two things are taught: (1) Better not begin (Revelation 3:15), than begin and not finish. (2) Though the contest for salvation be on our part an awfully unequal one, the human will, in the exercise of that "faith which overcometh the world" (1-John 5:4), and nerved by power from above, which "out of weakness makes it strong" (Hebrews 11:34; 1-Peter 1:5), becomes heroical and will come off "more than conqueror." But without absolute surrender of self the contest is hopeless (Luke 14:33).

Doth not sit down first and count the cost? This calculation of what any enterprise or step will require before entering upon it is the part of wisdom. So, too, a disciple of Christ should count the cost. It is well to understand that every obstacle to the service of Christ must be given up.

And which of you intending to build a tower - That is, and whoever of you intends to follow me, let him first seriously weigh these things.