Saying, This man began to build, and was not able to finish.

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.

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.