THE GOSPEL ACCORDING TO LUKE - Chapter 14 - Verse 28
Verse 28. Intending to build a tower. See Mt 21:33. A tower was a place of defence or observation, erected on high places or in vineyards, to guard against enemies. It was made high, so as to enable one to see an enemy when he approached; and strong, so that it could not be easily taken.
Counteth the cost. Makes a calculation how much it will cost to build it.
{y} "intending to build a tower" Pr 24:27