Note 2 at Lu 14:28: This parable of the man building a tower is continuing the teaching of what it takes to be a disciple of Jesus. This parable is stressing commitment (see note 2 at Joh 6:26). "Jailhouse religion," where people are only sorry they got caught and are trying to get out of a bad situation, will not produce true discipleship. It takes a forsaking of all (Lu 14:33) to be Jesus' disciple. Jesus was simply saying, "Counteth the cost."