01. The Law
Jesus asks: "Which of you, desiring to build a tower, does not first sit down and count the cost?". Starting is emotional; finishing is rational. Many start but stop halfway because they didn't calculate the price.
"For which of you, desiring to build a tower, does not first sit down and count the cost, whether he has enough to complete it?"
02. The Mechanics
The mechanic is Calculation. Faith isn't blindness. God calls us to "sit down first" (plan). The shame lies in starting and not being able to finish. A good steward doesn't spend resources he lacks on unsustainable projects.
03. The Application
Is your life full of half-built towers? The principle of planning calls for responsibility. Before saying "yes" to a commitment, do the math (time, money, energy). God is honored in completed works, not abandoned intentions.