Note 2 at Lk. 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 Jn. 6:26, p. 182). "Jailhouse religion" where a person is only sorry he got caught and is trying to get out of a bad situation will not produce true discipleship. It takes a forsaking of all (v. 33) to be Jesus' disciple. Jesus is simply saying, "count the cost."