Jesus told the parable of the building of a tower as recounted in the Gospel of Luke.  In the story he laid down the demanding conditions for following Him.  He was not talking about obtaining forgiveness.  Salvation, which took Heaven's best to provide, is a free gift and is yours by faith.  However, discipleship is costly - it calls for sacrifice!  Dietrich Bonhoeffer clearly painted a picture of this principle in his book "The Cost of Discipleship".  Those who would be true to the Lord in all life's situations should consider everything that is involved in our service to Him.  "Jesus, I my cross have taken, all to leave and follow Thee;  Destitute, despised, forsaken - Thou from hence my all shalt be".