However, in the second, the inability of a king to lead his army into battle properly could cost him and his soldiers their lives. But t he twin parables of Building a Tower and the Warring King disclose the price of doing so. The parable was designed to be told so that the Jesus audience could understand it.
Some scholars believe that the tower was a large structure, probably used for farming purposes.
The parable tells of the ridicule that would come upon the man for not being able to finish the building, not mentioning the time, money, resources, and land that would also be lost. J. D. M. Derrett suggested three reasons for accepting this as true. The first is that parables often give insight into the nature of God. Second, the King usually represents God. This parable is about wisdom.