What does it mean to "count the cost" (Luke 14:28)?

Hearing things such as these, great multitudes went with Him. Many there are who like to hear of something which is to be had for nothing. The Lord turned, and set before these the conditions of discipleship. The grace of God imposes no conditions, but the Gospel which announces that grace does conduct our feet into the path of discipleship, which can only be trodden rightly as we submit to very stringent conditions. Four are mentioned here. (1) The Master must be supreme in the affections of the disciple; so much so that all other loves must be as hatred compared with it. (2) There must be the bearing of the cross in our following of Him; that is, a readiness to accept a death sentence as from the world. (3) There must be a counting of the cost as regards our resources; a correct appraisal of all that is ours in the Christ whom we follow. (4) There must equally be a correct appraisal of the powers arrayed against us.

The tower being built (v.18) is symbolic of Christianity. The tower is a place of observation and a place of eminence, visible for all to see; and a place of defense. Is one prepared for these things in adopting a Christian stand? It is far wiser to count the cost of building before beginning. To honestly follow Christ is no light matter. On the other hand, one should count the cost of not following Him. Indolent self-pleasing will always end in tragic disappointment. But when one begins as a disciple of the Lord, then finds no ability to continue, he will be exposed to the ridicule of the world. Certainly the resources are not natural abilities: if we are to continue, it must be Christ who is the object of our devotion, Christ in whom are the resources for every need that may arise. In other words, let the disciple check closely on himself as to whether his confidence is fully in the One he professes to follow.

If we count the cost on our side, we shall always find it more than we have resources for. Yet we need to consider the cost; to look at it gravely and solemnly, until, in the sense of our utter insufficiency, faith roots itself in Divine omnipotence, and finds ability to stand where God calls.

After this the Lord turns to the multitude. As He had shown the hindrance on man's part to coming, so He gravely warns those that were following Him in great numbers, and says, "If any man come to me, and hate not his father, and mother, and wife, and children, and brethren, and sisters, yea, and his own life also, he cannot be my disciple." The moral difficulties are most earnestly pressed upon those who were so ready to follow Him. Would it not be well and wise to sit down first and count the cost of building the tower completely? to consider whether, with the strength they had, they could cope with the vastly greater forces against them? Yet is it no question of mustering resources after a human way, but of forsaking all one's own, and so being Christ's disciple. There is such a thing as persons beginning well, and turning out good-for-nothing. "Salt is good;" but what if it becomes savourless? Wherewith shall it be seasoned? It is fit neither for land nor dunghill. They cast it out (or, it is cast out). "He that hath ears to hear, let him hear."

the sword and the trowel, only He puts the trowel first. "Which of you, intending to build a tower, sitteth not down first and counteth the cost?" Building the tower, I believe, is that secret work of God that goes on in your own soul, by which you are built up. You see, he sits down to count the cost. He estimated it. In the case of salvation, it cost Christ everything and me nothing, but to be a disciple, I have to sit down and count the cost.

The cross must be taken and a rejected Christ followed out into the way, or the path of discipleship is not known. But here the Lord guards against the flippancy to which we are prone. The cost must be counted. A man intending to build a tower must count whether he have sufficient to finish it. A king going to war must consult "whether he be able to meet him that comes against him." It is easy to say, "I am ready to go with thee into prison and to death." A breakdown is humbling. The Lord is dishonoured. It is tantamount to saying that He has called the soul out into a path in which He is not able to sustain it. Such is the appearance to those who observe. And the failing one is mocked — "This man began to build and was not able to finish."

People who may think of becoming disciples, as well as disciples, ought to know that the cross is the disciple's present portion. In Mark 8:34, we find the same account as above: but it is added here that He "called the people with his disciples also," which shows how He wishes those who think of becoming disciples to know it is present suffering they come to. Unless a man does see what Christ has to give, in reality, and from what to deliver, he had better stop a moment ere he says, "I will be thy disciple." Stop and count the cost. But let him also, while so stopping, count both sides of the question; — what the issue will be if he tarries where he is; that is, what fearful wrath is coming on the place, and how there he cannot have the kingdom and glory which Christ gives to those that come to Him; and then let him look to it, that he set not out on the way in his own strength.

On the Lord's departure great multitudes go with Him, to whom He turns with the words, "If any man come to me, and shall not hate377 his own father, and mother, and wife and children, and brothers and sisters; yea and his own life too, he cannot be my disciple." They might have thought that at any rate they would treat the Lord better than His message — so little does man know of himself. The Lord would not permit that the multitude then following Him should flatter themselves that they at least were willing to partake of the supper, that they were incapable of treating God with the contempt described in the parable. So the Lord tells them what following Himself involves. The disciple must follow Christ so simply and decidedly that it would seem to other eyes a complete neglect of natural ties, and an indifference to the nearest and strongest claims of kin. Not that the Lord calls for want of affection; but so it might and must look to those who are left behind in His name. The attractive power of grace must be greater than all natural fetters, or any other claims of whatsoever kind, over him who would be His disciple. And more than this: it is a question of carrying one's cross and going after Him. "Whoever does not carry his cross, and come after me, cannot be my disciple." It is not enough to come to Him at first, but we must follow Him day by day. Whoever does not this cannot be His disciple. Thus in verse 26 we see the forsaking of all for Christ, and in verse 27 the following Christ with pain and suffering and going on in it.377a

Again, the Lord does not hide the difficulties of the way, but sets them out in two comparisons. The first is of a man intending to build a tower, who had not the wisdom to count the cost before beginning. So it would be with souls now. Undoubtedly it is a great thing to follow Jesus to heaven, but then, it costs something in this world.378 It is not all joy; but it is well and wise to look at the other side also. Then the Lord gives a further comparison. It is like a king going to war with one who has twice as many forces. Unless I am well backed up, it is impossible for me to resist him who comes against me with twice my array; much less can I make head against him. The inevitable consequence of not having God for us is, that when the enemy is a great way off, we have to send an ambassage and desire conditions of peace. But is it not peace with Satan, and everlasting ruin? "Thus, then, every one of you who forsakes not all his own possessions cannot be my disciple." A man should be prepared for the worst that man and Satan can do. It is always true, though not always apparent; but Scripture cannot be broken, and in the course of a disciple's experience a time comes when he is thus tried one way or another. It is well therefore to look all thoroughly in the face; but then to refuse Jesus and His call to follow, not to be His disciple, is to be lost for ever.379

If we desire to follow Him, it must be as counting the cost, and with no hope of earthly ease and no thought of turning back.

As often remarked we have much more the moral development in Luke than dispensational, and so the present time, but the Lord continues to show the setting aside the Jewish system. The Sabbath comes up again, and Jewish hypocrisy is again made manifest, and the Lord acts in divine grace; mercy overrides law. Then the real principles of the kingdom, lowliness and gracious love, in contrast with the spirit of the world; the resurrection of the just would bring the true reward. Lowliness and grace go together. Then we get the invitation to the kingdom-supper, on the remark of one who sat at meat. The Jews (men) would all make excuse (save what grace called) and not taste of it. But the Lord would have His house filled, first from the poor Remnant, then from those outside, the Gentiles. It was grace. Those who would follow Him must break with all for Him, and take up their cross. They must count the cost, and even then, if the salt lost its savour it is good for nothing; chapters 15 and 16 are grace seeking, grace receiving. Man (Israel) a steward out of place, wisdom was to use his Lord's goods for the future, not for the present. The Israelitish system of prosperity being a sign of divine favour was all over, it belonged to a direct government of this world. The Lord opens the other to our view, as telling the true tale.