Parable of the Tower Builder
Luke 14:28–30
													
													Opening: 
													Blueprints Before Bricks
													Jesus paints a simple scene: 
													a man plans a tower. He sits 
													down, calculates the cost, 
													and decides whether he can 
													finish. If he lays a 
													foundation and stops, 
													neighbors point at the stump 
													of a project and shake their 
													heads. The Lord ties this 
													picture to discipleship. 
													Following Him calls for a 
													thoughtful beginning and a 
													faithful finish. He urges 
													hearers to count every cost 
													before they lift the first 
													stone, because His way 
													involves cross-bearing and a 
													lifetime of steady building 
													(Luke 14:25–27, 33).
													
													The Setting: 
													Large Crowds and a Serious 
													Call
													Luke places this parable on 
													a day when “great 
													multitudes” walked with 
													Jesus (Luke 14:25). Large 
													crowds often include many 
													motives. Jesus turns and 
													speaks plainly about loyalty 
													that places Him before every 
													relationship, every 
													possession, and every plan 
													(Luke 14:26–27, 33). He then 
													gives two pictures—the tower 
													builder and the king 
													considering war—to press one 
													lesson: weigh the demands of 
													the Lord, then commit with 
													eyes open.
													
													What the 
													Parable Teaches
													The builder sits down. He 
													adds up resources, measures 
													the structure, and counts 
													the steps from foundation to 
													roofline (Luke 14:28). He 
													refuses to confuse starting 
													with finishing. He knows 
													public shame follows 
													half-built monuments (Luke 
													14:29–30). This story moves 
													disciples to decide with 
													clarity. The Lord welcomes 
													willing hearts that 
													understand His terms. He 
													expects endurance that 
													brings a house to completion 
													(Luke 9:23; Matthew 
													10:38–39).
													
													Why Counting 
													Matters
													Discipleship touches every 
													ledger: time, affections, 
													habits, ambitions, and 
													possessions. Unplanned zeal 
													often collapses under 
													weather and weight, while 
													examined commitments hold 
													firm when winds rise. 
													Scripture honors careful 
													planning joined to faithful 
													action (Proverbs 21:5; 
													Proverbs 24:27). Vows carry 
													weight; the wise keep their 
													word (Ecclesiastes 5:4–5). 
													The Lord links entrance into 
													His kingdom with doing the 
													Father’s will (Matthew 7:21) 
													and calls Himself the author 
													of eternal salvation to all 
													who obey (Hebrews 5:9). 
													Those passages describe the 
													rock under a finished tower.
													
													Marks of an 
													Unfinished Tower
													An unfinished tower often 
													shows a pattern. There was a 
													quick start without sober 
													thought. There was a strong 
													emotion without steady 
													discipline. There was a 
													public pledge without 
													private practice. There was 
													a desire to hold Christ in 
													one hand and unyielded 
													habits in the other. The 
													foundation shows, but the 
													frame never rises. Jesus 
													warns against that path 
													because ridicule follows 
													failed commitments and souls 
													suffer when promises drift.
													
													How to Count 
													Costs Today
													Sit down with the Lord’s 
													words open and take 
													inventory. Identify every 
													claim Jesus makes on your 
													life. He calls for daily 
													cross-bearing (Luke 9:23), 
													priority above family and 
													self (Luke 14:26–27), and 
													surrender of possessions 
													(Luke 14:33). Consider the 
													appointed response to the 
													gospel: believe, repent, 
													confess, and be baptized for 
													the remission of sins (Mark 
													16:16; Acts 22:16; Romans 
													6:3–4; 1 Peter 3:21). Review 
													the pattern for ongoing 
													life: truthful speech, 
													reconciled relationships, 
													purity of heart, integrity 
													in commitments, generous 
													service, sincere prayer, 
													wise stewardship, and trust 
													in God’s care (Matthew 5–7; 
													Colossians 3:17). List 
													likely pressures—work 
													demands, friendships, 
													screens, recreation, 
													finances—and write down how 
													you will honor the Lord in 
													each place. Counting costs 
													turns vague desire into 
													tested plans.
													
													A Finisher’s 
													Mindset
													The New Testament showcases 
													builders who reach the last 
													board. Paul could say, “I 
													have finished the race” (2 
													Timothy 4:7). He arranged 
													his days to match his aim (1 
													Corinthians 9:24–27). He 
													considered his life of no 
													value to himself so he could 
													complete the ministry 
													received (Acts 20:24). The 
													finish line belongs to those 
													who add diligence to faith, 
													keep growing in character, 
													and make calling and 
													election sure, “for so an 
													entrance will be 
													supplied…into the 
													everlasting kingdom” (2 
													Peter 1:5–11). These 
													passages describe habits 
													that carry a tower from 
													plans to roof.
													
													
													Congregational Blueprints
													Churches build together. 
													Teaching programs, 
													benevolence efforts, 
													evangelism, missionary 
													support, buildings, and 
													budgets demand counting. 
													Leaders and members sit 
													down, measure resources, 
													confirm authority from 
													Scripture for each work, and 
													commit to complete what they 
													begin (Colossians 3:17; 1 
													Corinthians 4:6). Quiet 
													follow-through honors God 
													and strengthens credibility 
													in the community. Partial 
													projects weaken confidence; 
													completed work points people 
													to the Lord.
													
													Finishing 
													Requires the Lord’s Pattern
													The Lord’s words are 
													load-bearing. He calls 
													disciples to listen, 
													understand, and do exactly 
													what He says, adding nothing 
													and removing nothing 
													(Deuteronomy 4:2; 1 
													Corinthians 4:6; Matthew 
													28:20). Human traditions and 
													personal shortcuts always 
													bend the frame. A wise 
													builder keeps his eye on the 
													blueprint and refuses to 
													substitute different 
													materials or measurements. 
													The result is stability when 
													storms beat upon the house 
													(Luke 6:47–49).
													
													Invitation
													The Lord invites thoughtful 
													commitment. He asks for 
													hearts that hear His words 
													and practice them. He joins 
													salvation to obedience 
													(Matthew 7:21; Hebrews 5:9). 
													Come believing, turn from 
													sin, confess Christ, and be 
													baptized to wash away sins 
													(Mark 16:16; Acts 22:16; 
													Romans 6:3–4; 1 Peter 3:21). 
													Then keep building until the 
													last course is set.
Exhaustive Sermon Outline
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Text and Context
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Read Luke 14:28–30; note the larger call in 14:25–27, 31–33
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Purpose: urge hearers to count costs and commit to finishing
 
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Key Movements in the Parable
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“Sits down” — deliberate reflection
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“Counts the cost” — resources, time, endurance
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“Lays a foundation” — public beginning
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“Able to finish?” — goal fixed from day one
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Shame of half-built towers — public consequence
 
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Scriptural Foundations for Counting
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Proverbs 21:5; 24:27 — planning with action
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Ecclesiastes 5:4–5 — weight of vows
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Luke 9:23 — daily cross-bearing
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Matthew 10:37–39; Luke 14:26–27, 33 — supreme loyalty
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Matthew 7:21; Hebrews 5:9 — obedience tied to salvation
 
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Marks of Unfinished Towers
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Unexamined motives; impulsive starts
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Conflicted loyalties; crowded calendars
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Silence where practice should be; promises without steps
 
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Counting Costs in Conversion
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Believe, repent, confess, be baptized (Mark 16:16; Acts 22:16; Romans 6:3–4; 1 Peter 3:21)
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Understand the lifelong nature of the commitment (Luke 9:23)
 
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Counting Costs in Daily Practice
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Sermon on the Mount as the building code (Matthew 5–7)
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Do all by Christ’s authority (Colossians 3:17)
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Guard the pattern, neither adding nor taking away (Deuteronomy 4:2; 1 Corinthians 4:6)
 
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A Finisher’s Habits
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Fixed aim and self-control (1 Corinthians 9:24–27)
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Valuing the task above comfort (Acts 20:24)
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Steady growth that results in a full entrance (2 Peter 1:5–11)
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End-of-life testimony: “finished the race” (2 Timothy 4:7)
 
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Congregational Applications
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Plan works the church is authorized to do (Colossians 3:17)
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Count resources; commit timelines; finish what is started
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Encourage members toward durable service
 
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Appeal
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Begin with eyes open; continue with firm purpose; finish with joy
 
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													Call to 
													Action
													Sit down this week with Luke 
													14 open.
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Write three costs you must accept to follow Jesus more fully.
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Write three steps you will take to complete a neglected spiritual task.
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Share your plan with a mature Christian and set check-ins for 30, 60, and 90 days. Start today.
 
Scripture Reference List (with notes)
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Luke 14:25–33 — Context of discipleship, tower builder, king at war, and renouncing all
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Luke 14:28–30 — The parable’s core: sit, count, finish
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Luke 9:23 — Daily cross-bearing defines the path
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Matthew 10:37–39 — Loyalty to Christ above all
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Matthew 7:21 — Doing the Father’s will and entrance into the kingdom
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Hebrews 5:9 — Salvation connected to obedience
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Proverbs 21:5; 24:27 — Planning joined to diligent work
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Ecclesiastes 5:4–5 — Keep vows; do not delay to pay what you have vowed
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1 Corinthians 9:24–27 — Discipline and aim in the race
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Acts 20:24 — Finishing the ministry received
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2 Peter 1:5–11 — Growth that leads to an abundant entrance
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2 Timothy 4:7 — Testimony of a completed race
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Colossians 3:17 — Do all in the name of the Lord
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Deuteronomy 4:2; 1 Corinthians 4:6 — Guard the pattern without additions or omissions
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Mark 16:16; Acts 22:16; Romans 6:3–4; 1 Peter 3:21 — Appointed response to the gospel
 
Prepared by David Hersey of the church of Christ at Granby, MO