Luke 14:26-33 discusses the cost of being a disciple of Jesus, verse 28 is:
28"Suppose one of you wants to build a tower. Will he not first sit down and estimate the cost to see if he has enough money to complete it?
This never made sense in light of the idea that YHWH will torture people throughout eternity for not following the Son! "Flee from the wrath to come does", but not an admonition to count the cost before we accept him.
Immortality is existing, living, forever. An eternity of torture is still immortality and immortality is only given to followers. The wicked are burned up, destroyed, no longer existing, dead, not alive and screaming in agony forever!