θέλων : conditional participle, “if he wish”; with the article it would = who wishes. πύργον, a tower; need not be magnified into a grand house with a tower. Doubtless, as Bengel remarks, Christianity is a great and arduous affair, and is fitly compared cum rebus magnis et arduis. But the greatness of the undertaking is sufficiently represented by the second parable: the first emblem may be allowed to be less ambitious and more within the reach of ordinary mortals. A tower of observation in a vineyard (Matthew 21:33) or for refuge in danger, or for ornament in a garden may be thought of. καθίσας : the attitude appropriate to deliberate, leisurely consideration. δαπάνην, the cost, here only in N.T. εἰ ἔχει εἰς ἀ., if he has what is necessary for (τὰ δέοντα understood). ἀπαρτισμόν = for completion, here only in N.T. and in Dion. Halic.; condemned by Phryn., p. 447. Cf. ἐξηρτισμένος in 2 Timothy 3:17.

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Old Testament