Our Lord was not referring here to a cost which we have to count, but to a cost which He has already counted. The cost was those thirty years in Nazareth, those three years of popularity, scandal, and hatred, the unfathomable agony He experienced in Gethsemane, and the assault upon Him at Calvary— the central point upon which all of time and eternity turn. Jesus Christ has counted the cost. In the final analysis, people are not going to laugh at Him and say, “This man began to build and was not able to finish” (Luke 14:30).