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.

People's New Testament

14:28-33 Sitteth not down first, and counteth 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.

Wesley's Notes

14:28 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.

Jamieson-Fausset-Brown Bible Commentary

28-33. 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," Lu 14:32), two things are taught: (1) Better not begin (Re 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" (1Jo 5:4), and nerved by power from above, which "out of weakness makes it strong" (Heb 11:34; 1Pe 1:5), becomes heroical and will come off "more than conqueror." But without absolute surrender of self the contest is hopeless (Lu 14:33).

Matthew Henry's Concise Commentary

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.