BibleTools.info

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.

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.

God calls upon those to whom He has entrusted His goods to acquit themselves as faithful stewards. The Lord would have all things of temporal interest occupy a secondary place in the heart and thoughts; but Satan would have the matters of the earth take the first place in our lives. The Lord would have us approve the things that are excellent. He shows us the conflict in which we must engage, reveals the character and plan of redemption. He lays open before you the perils you will meet, the self-denial that will be required, and He bids you count the cost, assuring you that if you zealously engage in the conflict, divine power will combine with human effort. FW 92.2

Every soul must count the cost. Not one will succeed but by strenuous effort. We must spiritually exercise all our powers and crucify the flesh with its affections and lusts. Crucifixion means much more than many suppose.... HP 117.4

The world's Redeemer presents to His followers the plan of the battle in which they are called to engage, and He bids them count the cost. He assures them that angels who excel in strength shall be in His army, and will enable those who trust in Him to fight valiantly. One shall chase a thousand, and two put ten thousand to flight—not through their own strength, but through the power of Omnipotence.... The Captain of the Lord's host is with them, taking the command of the armies, and leading them on to victory. OHC 311.2

We are to watch. Christ said, Watch unto prayer. He does not deceive any of us. He takes us to an eminence, shows us the confederacy of evil and the strength of the powers of darkness that are arrayed against all who would have faith in Jesus Christ, and tells us to count the cost; but He does more for us; He does not leave us there without still further encouragement. He does not show us trials and conflicts and leave us without help to fight the battles. But He tells us that God has His angels that minister unto those who shall be heirs of salvation. Round about His throne are thousands and thousands and ten times ten thousands of angels. RC 356.2