This parable contains three principles: 1) The truth is a costly thing; 2) before we enter into God's way of life, we should estimate the cost; and, 3) whatever it costs, it is worth it. Although it pleases Jesus when a person is called and responds with zeal (II Corinthians 7:11), He is far too humble and wise to pride Himself on the numbers of converted. Instead, He cares for quality rather than quantity, and He promotes truth and loathes counterfeits.
A builder who does not count the cost before laying the foundation is humiliated as a disgraceful failure, yet an unfinished life is far more tragic than a rock foundation without a building. Jesus warns, "No one, having put his hand to the plow, and looking back, is fit for the kingdom of God" (Luke 9:62). Thus, failure to count the cost of following Christ results in an incomplete life. "Holding fast to the word of life" is part of the solution for finishing one's life successfully (Philippians 2:16).
Martin G. Collins
Parables of Counting the Cost