In chapter 14 the Evangelist Luke records a teaching of Christ about everyday life. In this teaching (verses 28 and beyond), he brings his listeners, and us today, in the harsh reality.
While the life of faith seems easy and wonderful, meaning, it is a life of miracles, Christ in a simple and comprehensible way explains that this is not the whole truth. Because before the miracles comes realism, comes logic, comes human crisis, comes the harsh reality. And the example he uses is surprising. That’s because he does not use an everyday example, but a rare and costly one.
And he does that precisely because he wants to emphasize on one hand the importance of faith, which can achieve great things, and on the other, the logic that must be applied by everyone who wants to succeed through the life of faith; because the basic precondition is the application of the principles laid down by the rule of faith.
So building a tower is a great and wonderful work, but to build it you must first have certain qualifications. Otherwise you just become a mockery and an example to avoid and not to imitate.