Exegesis:
oudeis … euthetos estin… ‘nobody … is fit…,’ subject and predicate of the clause. The subject is modified by a twofold participial clause, see next note.
epibalōn tēn cheira ep’ arotron kai blepōn eis ta opisō lit. ‘who has put his hand to the plough and is (still) looking behind (him).’ epibalōn is in the aorist and blepōn in the present. The clause is used in a metaphorical way and refers to the attitude of a person who has made a decision (punctiliar aspect) but does not live up to it (durative aspect, cf. New English Bible, “keeps looking back”). arotron.
euthetos … tē basileia tou theou ‘fit for the kingdom of God,’ i.e. able to meet its demands.
euthetos (also 14.35) ‘fit,’ ‘suitable,’ ‘usable.’
Translation:
No one who puts … is fit for is sometimes better reversely expressed, ‘anyone who puts … is unfit for…,’ or, ‘if a person puts…, he is not fit for, or, not able to….’
Puts his hand to the plough, or, ‘takes hold of the plough’ (Western Highland Purepecha, similarly several Indonesian languages), ‘starts ploughing,’ ‘is ready to plough’ (Bahasa Indonesia 1968), or more generically, ‘has started working his fields’ (cf. Sranan Tongo). Where a plough is unknown one may use the name of a tool used for the same kind of agricultural work, such as ‘hoe’ (Kele), and cf. ‘touches the helve of the hoe’ (Medumba), ‘takes the hoe into his hand’ (Bali).
Is fit for the kingdom of God, or, ‘is able to work under God’s rule, or, where God reigns’; or, if the clause is reversely expressed (see above), ‘is useless where God is king’ (cf. Phillips).
Quoted with permission from Reiling, J. and Swellengrebel, J.L. A Handbook on the Gospel of Luke. (UBS Handbook Series). New York: UBS, 1971. For this and other handbooks for translators see here . Make sure to also consult the Handbook on the Gospel of Mark for parallel or similar verses.

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