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?