Jesus commands us to "first sit down and calculate the outlay." To be a Christian is easy and light insofar as the Lord will give us the grace to do His will (see Mt 11:30). Nevertheless, the Christian life is a yoke and a burden (Mt 11:30). We must give everything in order to live it (see Mt 13:44, 46).
Are you willing to give everything to Jesus? Will you turn your back on everyone, including your ego, to be Jesus' disciple? (Lk 14:26) Will you die to self, suffer, and take up the cross each day to be a disciple of the crucified and risen Lord? (see Lk 14:27) Will you renounce all your possessions and use them only as Master Jesus directs you as His disciple? (Lk 14:33)
Many Christians have never sat down and calculated the demands of the Christian life. Therefore, they have never decided to meet those demands. Their lives are half-built towers and failed wars (see Lk 14:29-31). The Lord does not want us to dabble in the Christian life. He wants us hot or even cold, but not lukewarm (Rv 3:16). Therefore, "first sit down and calculate the outlay." Because of Jesus' crucified, perfect love for you, choose to be a Christian on Jesus' terms. Love Jesus "with all your heart, with all your soul, with all your strength, and with all your mind" (Lk 10:27).