Jesus cites 2 examples of taking on a big project (building a tower, going to war), and assumes the person will sit down first and estimate the cost, before taking action. This is placed in parallel to v.33 that a person should count the cost before deciding to follow Jesus -- an impulsive decision to follow Jesus is ridiculous and not wise.

So, what is the cost to follow Jesus, for a lifetime?

What if you're not able to finish following Jesus for a lifetime? Truth is, none of us can, the answer is to ask for his terms of peace.

Luke 14:28-33