In Luke 14:28, Jesus uses a parable to illustrate the importance of deliberate decision-making: a man first sits down to calculate the cost of building a tower to ensure he has sufficient resources to complete it. In the same way, those who desire to follow Christ must thoughtfully evaluate what it means to live a life built upon Him. Discipleship is not casual. It is a commitment that requires intentional preparation and spiritual cost analysis.

To “count the cost” involves acknowledging and accepting the terms that Christ sets forth. As John Koessler observes, “In following Christ, we cannot simply follow our own inclinations. We cannot follow Him and the world’s way at the same time. Following Him may mean we lose relationships, dreams, material things, or even our lives.” This underscores the exclusivity of discipleship—it demands our full allegiance and a willingness to surrender anything that competes with Christ’s lordship.

Furthermore, to count the cost means responding to Christ’s call to serve Him out of wholehearted devotion, according to His will. Discipleship cannot be taken lightly, for nothing bears more eternal weight. Every act of obedience has lasting implications. Peter exemplifies this commitment in Matthew 19:27, where he declares, “Behold, we have left everything and followed You,” reflecting the seriousness of abandoning all for the sake of Christ.

Jesus’ teachings about eternal life are often paired with stern warnings. John MacArthur notes that Christ repeatedly emphasized the difficulty of the path to salvation: “The cost of following Him is high, the way is narrow, and few find it. Many who call Him Lord will be turned away from the kingdom of Heaven.” Salvation, then, is not a superficial decision but one that involves full submission and reverence for the gravity of the call.

Total Commitment and Total Surrender
A crucial component of discipleship is complete, unconditional commitment to Christ. Throughout history, nations at war have required unwavering loyalty from their citizens—even to the point of death. Likewise, Christ calls His followers to an even greater level of devotion, one that may cost their very lives. What often stands in the way is our lack of faith and human pride. Overcoming these barriers requires abiding in Christ continually, drawing strength from Him for both endurance and victory over sin.

Scripture gives us powerful images of this level of commitment, especially in the context of the end times. Revelation 20:4 presents a vision of faithful believers who were martyred “because of their witness of Jesus and because of the word of God.” They refused to worship the beast and were rewarded with reign alongside Christ. Such examples underscore that unwavering loyalty to Christ—regardless of cost—is the standard of discipleship.

True assurance in our commitment comes when Christ becomes our ultimate aim. Only those with undivided hearts can truly follow Him. Discipleship demands that all of life be oriented around Christ, with nothing withheld. This heart posture must precede action; it is the only acceptable offering.

But how does one practically live out this commitment? Acts 2:42 gives us the framework: devotion to the Word of God, genuine fellowship, the breaking of bread (communion), and persistent prayer. These spiritual disciplines serve as the fruit of discipleship. Through them, we grow in love for God and for others, manifesting the marks of a true follower of Jesus.

Even more fundamental than commitment is unconditional surrender. Jesus illustrates this through another parable: a king facing certain defeat wisely sends a delegation to seek terms of peace (Luke 14:31–32). In the same way, surrendering to Christ involves acknowledging our inability to save ourselves and entrusting everything—our future, ambitions, and rights—into His hands.

A life of surrender and commitment becomes a powerful testimony of faith. Abraham demonstrated this when he was willing to sacrifice Isaac in obedience to God’s command. His actions showed both total trust and complete surrender. Similarly, Paul gives voice to this lifestyle in Galatians 2:20: “I have been crucified with Christ, and it is no longer I who live, but Christ lives in me…”

In verse 33, Jesus concludes by declaring, “So therefore, any one of you who does not renounce all that he has cannot be my disciple.” One of the most common obstacles to full surrender is the love of money and possessions. Acts 3:6 reminds us of the value of spiritual wealth over material wealth. Christ must be recognized as the source and owner of all we have; anything less risks idolatry.

Money is perhaps the most persistent idol in history, and even believers are not immune. As 1 Timothy 5:8 warns, failing to provide for one’s household is worse than disbelief. Similarly, in Matthew 19:21, Jesus tells the rich man to sell all he has and follow Him. These verses highlight that stewardship, not ownership, is the Christian view of resources.

Ultimately, what matters after death is not how much we accumulated but what we surrendered for God’s glory. Our willingness to part with material wealth for His sake reflects the sincerity of our discipleship. As 1 Timothy 6:10 states, the love of money is the root of all kinds of evil. Thus, Christ must be Lord not only over our hearts but also over our possessions.

John Flavel succinctly captures the essence of biblical stewardship: “If I am the Lord’s, then, my time, my talents, and all that I have are His.” The call to discipleship encompasses every area of life. True followers recognize that everything belongs to God and must be used to honor Him. Only then can we truly say we have counted the cost.