Those who desire to follow Jesus must first consider the cost of walking with him day by day.  This is the point Jesus conveys in Luke 14:28-32.  A wise man would count the cost before endeavoring to build a tower, lest he complete only a portion of the work, being forced to stop for lack of money.  A wise king would first consider the risk of marching to war against a foe with far superior numbers.  This same wisdom must be displayed by those who wish to be disciples of Christ.  We need to ask ourselves, “Am I counting the cost?”
     Unfortunately, many attempt to follow Christ who have yet to count the cost.  Many build their dream houses and move in, but they are unwilling to make the payments.  Many see the blessings enjoyed by those who follow Christ, and they desire to enjoy the same blessings, yet they are unwilling to let go of those things which stand between them and God.  God must occupy first place in our lives.  God must come before father, mother, brother, sister, son daughter, husband, wife, houses, lands, yea even our own lives.
     Why would Jesus ask his would-be disciples to first count the cost?  He who does not count the cost will live a life of lukewarm service to God, and God despises lukewarmness in those who profess to be His (Rev.3:15-17).  He would rather us count the cost and decide the cost of being a disciple of Christ is too great, than to rush into battle for the Cause, only to realize that the demands on a soldier of the cross are much greater than we ever intended to bear.