Matthew wrote that the man was a scribe ( Matthew 8:19), but Luke generalized the reference, probably so every reader could identify with the man. The man professed willingness to follow Jesus anywhere as His intimate disciple. Jesus did not rebuke him but clarified for him what that would involve so he could count the cost intelligently. He would need to be willing to accept homelessness, physical discomfort, other privation, and rejection. Jesus" disciples had experienced these things traveling through Samaria ( Luke 9:51-56). By using the title "Son of Man" Jesus heightened the irony of His sufferings. If the Son of Man experienced these things, how much more would His disciples. [source][source][source]