24:1 Did God cause David to sin? God does not cause people to sin, but he does allow sinners to reveal the sinfulness of their hearts by their actions. God presented the opportunity to David in order to deal with a disastrous national tendency, and he wanted this desire to show itself. First Chronicles 21:1 says Satan incited David to do it. Hebrew writers do not always distinguish between primary and secondary causes. So if God allowed Satan to tempt David, to them it is as if God did it.
24:1-3 What was wrong with taking a census? A census was commanded in Numbers to prepare an army for conquering the Promised Land (Numbers 1:2; 26:2). A census amounted to a draft or conscription for the army. The land was now at peace, so there was no need to enlist troops. Israel had extended its borders and become a recognized power. David’s sin was pride and ambition in counting the people so that he could glory in the size of his army, its power and defenses. By doing this, he put his faith in the size of his army rather than in God’s ability to protect them regardless of their number. Even Joab knew a census was wrong, but David did not heed his advice. We sin in a similar way when we place our security in money, possessions, or the might of our nation.
24:12-14 Both David and the Israelites were guilty of sin (24:1). David’s sin was pride, but the Bible does not say why God was angry with the people of Israel. Perhaps it was due to their support of the rebellions of Absalom (chapters 15–18) and Sheba (chapter 20), or perhaps they put their security in military and financial prosperity rather than in God, as David did. God dealt with the whole nation through David, who exemplified the national sin of pride.
God gave David three choices. Each was a form of punishment God had told the people they could expect if they disobeyed his laws (plague—Deuteronomy 28:20-22; famine—28:23, 24; war—28:25, 26). David wisely chose the form of punishment that came most directly from God. He knew how brutal and harsh men in war could be, and he also knew God’s great mercy. When you sin greatly, turn back to God. To be punished by him is far better than to take your chances without him.
24:18 Many believe that this threshing floor where David built the altar is the location where Abraham nearly sacrificed his son Isaac (Genesis 22:1-18). After David’s death, Solomon built the Temple on this spot. Centuries later, Jesus would teach and preach here.
24:25 The book of 2 Samuel describes David’s reign. Since the Israelites first entered the Promised Land under Joshua, they had been struggling to unite the nation and drive out the wicked inhabitants. Now, after more than 400 years, Israel was finally at peace. David had accomplished what no leader before him, judge or king, had done. His administration was run on the principle of dedication to God and to the well-being of the people. Yet David also sinned. Despite his sins, however, the Bible calls David a man after God’s own heart (1 Samuel 13:14; Acts 13:22) because when he sinned, he recognized it and confessed his sins to God. David committed his life to God and remained loyal to him throughout his lifetime. Psalms gives an even deeper insight into David’s love for God.