Our Lord refers not to a cost we have to count, but to a cost which He has counted. The cost was those thirty years in Nazareth, those three years of popularity, scandal and hatred, the deep unfathomable agony in Gethsemane, and the onslaught at Calvary – the pivot upon which the whole of Time and Eternity turns. Jesus Christ has counted the cost. Men are not going to laugh at Him at last and say – "This man began to build, and was not able to finish."
The conditions of discipleship laid down by Our Lord in vv. 26, 27 and 33 mean that the men and women He is going to use in His mighty building enterprises are those in whom He has done everything. "If any man come to Me, and hate not . . . he cannot be My disciple." Our Lord implies that the only men and women He will use in His building enterprises are those who love Him personally, passionately and devotedly beyond any of the closest ties on earth. The conditions are stern, but they are glorious.
All that we build is going to be inspected by God. Is God going to detect in His searching fire that we have built on the foundation of Jesus some enterprise of our own? These are days of tremendous enterprises, days when we are trying to work for God, and therein is the snare. Profoundly speaking, we can never work for God. Jesus takes us over for His enterprises, His building schemes entirely, and no soul has any right to claim where he shall be put.