Luke 14:28

For which of you intending to build a tower ,.... Taking up a profession of Christ and his Gospel, is like building a tower; which, as a tower, must be laid on a good foundation; not on carnal descent and parentage; nor on a sober and religious education; nor on a civil, moral life and conversation; nor on a bare knowledge of Gospel truths and a flash of affection for them, and the people of God; but upon Christ the sure foundation; and on principles of grace formed by his Spirit, in their hearts: and this, like a tower, is carried very high; not by professing high things, but by living on high amidst a profession; by having the affections set on things above; and by looking down with contempt on things below; and by looking to, and pressing after, the prize of the high calling of God in Christ: the profession of some persons is very low; it arises from low principles, and proceeds on low views, aims, and ends; but where it is right, and well founded, it is like a tower, firm and steady, and is a fortress and bulwark against apostacy. Now what person acting deliberately in such a case as this, and proceeding with intention and design,

sitteth not down first, and counteth the cost, whether he have sufficient to finish it ? as every wise man would, who has any thoughts of building a tower, or any other edifice: and so such that have an intention to take up a profession of religion, should sit down and well consider of it; which does not imply, that persons should delay making a profession, on whom it is incumbent; but that this should be done with thoughtfulness, care, and prudence: it should be considered on what foundation a man is going to build: whether the work of grace is truly wrought upon his soul; what be the nature and use of Gospel ordinances; with what views he takes up a profession, and submits to ordinances; what the church and minister are, he intends to walk with; and what the charge and cost of a profession; for such a work is chargeable and costly, and should be thought of and considered, whether he is able to bear it: for he will be called to self-denial; and must expect to suffer the loss of the favour of carnal relations and friends; and to be exposed to the scorn and rage of the world; a cross must be took up and bore; and great grace and strength are requisite to all this.