When people hear the good news, they either quickly reject it, accept it superficially, conditionally, or wholeheartedly and absolutely. Jesus’ parable of the soil types is meant to help those who follow him understand this and be prepared (Matthew 13, Mark 4).
Luke 14:25-34 records that Jesus will tell the crowds who follow him to Jerusalem short allegories concerning deciding to follow him. He concludes with, “…any of you who does not give up everything he has cannot be my disciple. And anyone who does not carry his cross and follow me cannot be my disciple.” (Luke 14:27, 33)
The first man publicly decided to follow Jesus wherever he would go. Jesus’ allegories of foxes and birds having homes and he does not are meant to tell the man that he must leave everything, expect not to return, and expect to live in uncomfortable and unpleasant places.
The second man Jesus invited to follow him. The man wanted to delay because he wanted to “bury his father”. It is unlikely his father had just died because he would have been too occupied with funeral preparations to see Jesus. Most likely he believed his father would die soon and he wanted to delay following Jesus till his father passed. Commonly, death is impossible to predict. It could have been years.
Jesus’s reply would be a stunning instruction to his fellow Jews, “Let the dead bury their own dead, but you go and proclaim the kingdom of God.” Most in Jesus’ day considered burying their parents a commandment of the Law of Moses. Jesus told him that the spiritually dead could bury the physically dead, and the spiritually alive should preach the kingdom of God.
The third man publicly declared that he wanted to follow Jesus. Jesus’ answer is simple. As soon as I decide I am to be ready to work. The allegory of the plow reminds of Elisha being called by Elijah to follow him (1 Kings 19:19-20). Understand and be prepared mentally.