What does Luke 14:28 mean?

To become a true disciple of Jesus involves inherent dangers. Jesus is speaking to a crowd about these. A "disciple" is someone who bases their worldview and way of living around the teaching and lifestyle of a teacher. There are plenty of teachers the people can choose from, and they require different levels of commitment. Jesus is explaining that His disciples need to be all-in, to the point of abandoning family and suffering crucifixion, if need be (Luke 14:25–27).

To press the importance of considering a lifetime of sacrifice, Jesus gives two examples. In the first, a man wants to build a tower, so he sensibly begins by determining if he has sufficient funds. If he builds the foundation but runs out of money before it's complete, he will not only have wasted his money, but will also be subject to ridicule (Luke 14:29–30).

This isn't about salvation but about continuing to live a Christlike life. Many people have a solid foundation built on biblical truths expressed in a clear presentation of the gospel. That doesn't mean they have considered what sacrifices they'll need to make to continue living for Christ. Some are kicked out of their homes. Some hear family members threaten harm—or harm on themselves—if they don't deny Jesus. Others aren't prepared for their friends' ostracism.

To stop building on that foundation, however, is worse. It is shameful to ask Jesus to apply His crucifixion and resurrection to cover sins only to live a half-hearted life while attempting to maintain peace with the world. Even if following Jesus results in physical death, it's still a better life.