‏ Luke 14:28

 Build a tower ( πυργον οικοδομησα ). A common metaphor, either a tower in the city wall like that by the Pool of Siloam (Lu 13:4) or a watchtower in a vineyard (Mt 21:33) or a tower-shaped building for refuge or ornament as here. This parable of the rash builder has the lesson of counting the cost.

 Sit down ( καθισας ). Attitude of deliberation.

 First ( πρωτον ). First things first. So in verse 31.

 Count ( ψηφιζε ). Common verb in late writers, but only here and Re 13:18 in the N.T. The verb is from  ψηφος, a stone, which was used in voting and so counting. Calculate is from the Latin calculus, a pebble. To vote was to cast a pebble ( τιθημ ψηφον ). Luke has Paul using "deposit a pebble" for casting his vote (Ac 26:10).

 The cost ( την δαπανην ). Old and common word, but here only in the N.T. from  δαπτω, to tear, consume, devour. Expense is something which eats up one's resources.

 Whether he hath wherewith to complete it ( ε εχε εις απαρτισμον ). If he has anything for completion of it.  Απαρτισμον is a rare and late word (in the papyri and only here in the N.T.). It is from  απαρτιζω, to finish off ( απ- and  αρτιζω like our articulate), to make even or square. Cf.  εξηρτισμενος in 2Ti 3:17.

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