Read Luke 14:28
Jesus uses this example in Luke to demonstrate the principle of estimating the cost in a common sense way. One would not start a big project that could not be funded to completion. Failure to calculate such cost could be catastrophic for a business. Jesus’ greater point was to be “all in” for the Kingdom. One must be willing in their heart to “give up everything” to be a disciple of Jesus.
Consider this:
- Has a false estimation ever affected you personally?
- Jesus talks about counting the costs. Why is it important for us to count the costs of a business transaction?

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