From this verse we can extract a principle to understand, at least in part, why God said David was a man after His own heart. When David was preparing to build the Temple, he purchased what is now the Temple Mount from a man named Araunah, who certainly knew who David was. When the king came to purchase his land, Araunah wanted to give it to him, as well as the animals to make offerings to God, but David rejected the offer. From this comes a principle. David said, "I will make no offering to God that costs me nothing." There is no sacrifice in that; he would not have been giving of himself at all.
Perhaps we are unaware of the awesome size of the offering David made to build the Temple. In today's money, it was about a billion and a half dollars. David was wealthy, but a billion and a half dollars! What David offered cost him dearly in money. David understood the purpose of the sacrifices.
John W. Ritenbaugh
Preparing to Be a Priest
Other Forerunner Commentary entries containing 2 Samuel 24:24: