In Luke 14:28, Jesus poses a vital question, which may seem rhetorical, but it provides the basis for anyone involved in starting any project, be it in their professional or their personal life. The question posed was “For which of you, intending to build a tower, sitteth not down first, and counteth the cost, whether he have sufficient to finish it?” As effective managers of resources (temporal or physical), we are expected to ensure that we can finish what we begin, lest we are ridiculed.

Even though, Jesus Christ, was ridiculed and mocked, by his crucifiers (Mark 15:15-20), he successfully finished the work of redemption that God began in and through him. When he estimated the cost for man to be reconciled with God, he knew that it would cost God “all of God” and “nothing of man” for that work to be completed. And when his estimation was complete, he agonized over that fact that it would cost him his very own life to pay this cost, and hoped that this cost would be passed from him, but not willing his own but instead willing to submit to God (Luke 22:41-44), and out of his love for his people, he joyfully endured the Cross, despising its shame (Hebrews 12:2), and humbled himself willingly, becoming obedient to God the Father unto death, even death on the Cross (Philippians 2:6-8) from where he declared that the work of God’s redemption was finished, or in other words, the estimated “Cost” of man’s redemption was now “paid in full” (Tetelastai) (John 19:30).

Points to ponder:
Jesus, The Cost Estimator not only estimated the cost for man to be reconciled with God but he also paid it to finish the work that God had sent him to accomplish. As disciples of his, are we merely counting the cost of being his followers or are we paying the cost of being a living sacrifice, holy and acceptable unto God (Romans 12:1)?

Luke 14:28 (KJV)
28 For which of you, intending to build a tower, sitteth not down first, and counteth the cost, whether he have sufficient to finish it?