“For which of you, desiring to build a tower, does not first sit down and count the cost, whether he has enough to complete it?” – Luke 14:28
There’s a word that makes people shift in their seats, bounce their legs, twist their ring, shut their eyes—or display just about any other sign of discomfort: budgeting.
A budget is simply an estimate of what comes in and what goes out over a given period. For some, it means tracking every penny on paper, ensuring nothing slips through the cracks. For others, it’s about making it to the next paycheck without adding to the credit card balance. However we approach it, one principle remains: count the cost.
Jesus’s words about estimating the cost before building a tower offer more than just practical advice—they offer spiritual insight. First, they teach us to live within our means. Each month brings both expected and unexpected expenses. By planning ahead and managing discretionary spending, we ensure we have enough to finish what we start.
Second, they teach us self-control. A person may have the means on paper, but impulsive decisions can derail even the best-laid plans. Maybe that last-minute decision to build the tower walls out of marble wasn’t in the budget.
Third, Jesus says to sit down. Too often, we try to manage everything on the fly, assuming we can keep it all in our heads. But budgeting—like discipleship—requires intentionality. We must pause, reflect, and plan. We evaluate the costs, consider the rewards, and make sacrifices to pursue what matters most.
While budgeting is clearly important, Jesus’s teaching goes even deeper. His example of counting the cost should feel intuitive—no one wants to start building a tower only to leave it unfinished and get laughed at. We don’t need Jesus to tell us this to believe it. What we need is His reminder to count the cost of what truly matters.
In Matthew 10:39, Jesus says, “Whoever finds his life will lose it, and whoever loses his life for my sake will find it.” Following Christ costs us everything—our budgets, our comforts, even our lives. Yet we sit down and count the cost. We consider the sacrifices required to gain what is of greatest value. And when we do, we find that He is worthy of it all.