23 "Take it, my lord the king, and use it as you wish," Araunah said to David. "I will give the oxen for the burnt offerings, and the threshing boards for wood to build a fire on the altar, and the wheat for the grain offering. I will give it all to you."

Matthew Henry's Commentary on 1 Chronicles 21:23

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David's numbering the people.

No mention is made in this book of David's sin in the matter of Uriah, neither of the troubles that followed it: they had no needful connexion with the subjects here noted. But David's sin, in numbering the people, is related: in the atonement made for that sin, there was notice of the place on which the temple should be built. The command to David to build an altar, was a blessed token of reconciliation. God testified his acceptance of David's offerings on this altar. Thus Christ was made sin, and a curse for us; it pleased the Lord to bruise him, that through him, God might be to us, not a consuming Fire, but a reconciled God. It is good to continue attendance on those ordinances in which we have experienced the tokens of God's presence, and have found that he is with us of a truth. Here God graciously met me, therefore I will still expect to meet him.